RICODE

Chapter 1 State Tax Officials

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>>>>>>> origin/main 44-1-1. Tax administrator — Appointment.

There shall be a tax administrator within the department of revenue appointed by the director of revenue with the approval of the governor.

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History of Section. P.L. 1939, ch. 660, § 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-1 ; P.L. 2006, ch. 246, art. 38, § 10.

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History of Section.

P.L. 1939, ch. 660, § 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-1 ; P.L. 2006, ch. 246, art. 38, § 10.

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Cross References.

Applicability of chapter to department of labor and training, § 28-42-50 .

Comparative Legislation.

State division and officials:

Conn. Gen. Stat., § 12-1 et seq.

Mass. Ann. Laws ch. 14, § 1 et seq.; ch. 58, § 1 et seq.

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>>>>>>> origin/main 44-1-2. Powers and duties of tax administrator.

The tax administrator is required:

To assess and collect all taxes previously assessed by the division of state taxation in the department of revenue and regulation, including the franchise tax on domestic corporations, corporate excess tax, tax upon gross earnings of public service corporations, tax upon interest bearing deposits in national banks, the inheritance tax, tax on gasoline and motor fuels, and tax on the manufacture of alcoholic beverages;
To assess and collect the taxes upon banks and insurance companies previously administered by the division of banking and insurance in the department of revenue and regulation, including the tax on foreign and domestic insurance companies, tax on foreign building and loan associations, deposit tax on savings banks, and deposit tax on trust companies;
To assess and collect the tax on pari-mutuel or auction mutuel betting, previously administered by the division of horse racing in the department of revenue and regulation;
[Deleted by P.L. 2006, ch. 246, art. 38, § 10];
To assess and collect the monthly surcharges that are collected by telecommunication services providers pursuant to § 39-21.1-14 and are remitted to the division of taxation;
To audit, assess, and collect all unclaimed intangible and tangible property pursuant to chapter 21.1 of title 33;
To provide to the department of labor and training any state tax information, state records, or state documents they or the requesting agency certify as necessary to assist the agency in efforts to investigate suspected misclassification of employee status, wage and hour violations, or prevailing wage violations subject to the agency’s jurisdiction, even if deemed confidential under applicable law, provided that the confidentiality of such materials shall be maintained, to the extent required of the releasing department by any federal or state law or regulation, by all state departments to which the materials are released and no such information shall be publicly disclosed, except to the extent necessary for the requesting department or agency to adjudicate a violation of applicable law. The certification must include a representation that there is probable cause to believe that a violation has occurred. State departments sharing this information or materials may enter into written agreements via memorandums of understanding to ensure the safeguarding of such released information or materials; and
[Expires December 31, 2021.] To preserve the Rhode Island tax base under Rhode Island law prior to the December 22, 2017, Congressional enactment of Public Law 115-97, The Tax Cuts and Jobs Act, the tax administrator, upon prior written notice to the speaker of the house, senate president, and chairpersons of the house and senate finance committees, is specifically authorized to amend tax forms and related instructions in response to any changes the Internal Revenue Service makes to its forms, regulations, and/or processing which will materially impact state revenues, to the extent that impact is measurable. Any Internal Revenue Service changes to forms, regulations, and/or processing which go into effect during the current tax year or within six (6) months of the beginning of the next tax year and which will materially impact state revenue will be deemed grounds for the promulgation of emergency rules and regulations under § 42-35-2.10 . The provisions of this subsection (8) shall sunset on December 31, 2021.

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History of Section. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-2 ; P.L. 1960, ch. 52, § 19 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 68, § 1; P.L. 1986, ch. 287, art. 23, § 4; P.L. 2003, ch. 429, § 2; P.L. 2005, ch. 117, art. 15, § 1; P.L. 2006, ch. 246, art. 38, § 10; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2012, ch. 424, § 2; P.L. 2012, ch. 483, § 2; P.L. 2018, ch. 47, art. 4, § 14.

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History of Section.

P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-2 ; P.L. 1960, ch. 52, § 19 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 68, § 1; P.L. 1986, ch. 287, art. 23, § 4; P.L. 2003, ch. 429, § 2; P.L. 2005, ch. 117, art. 15, § 1; P.L. 2006, ch. 246, art. 38, § 10; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2012, ch. 424, § 2; P.L. 2012, ch. 483, § 2; P.L. 2018, ch. 47, art. 4, § 14.

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Compiler’s Notes.

P.L. 2012, ch. 424, § 2, and P.L. 2012, ch. 483, § 2 enacted identical amendments to this section.

Effective Dates.

P.L. 2018, ch. 47, art. 4, § 14, provides that the amendment to this section by that act takes effect on July 1, 2018, and the amendment shall sunset by its own terms on December 31, 2021.

Severability.

P.L. 2018, ch. 47, art. 4, § 16 provides: “If any provisions of the article or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect any other provisions or applications of this article, which can be given effect without the invalid provision or application, and to this end the provisions of this article are declared to be severable.”

Cross References.

Pari-mutuel betting tax, collection, § 41-4-8 .

History of Section.

G.L. 1938, ch. 28, § 14; P.L. 1947, ch. 1875, § 1; G.L. 1956, § 44-1-4 .

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Cross References.

Powers of administrator in collection of sales and use taxes, § 44-19-23 .

NOTES TO DECISIONS

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In General.

The tax administrator was not authorized to promulgate and enforce a rule clearly contrary to the intent of the legislature. Petrarca v. Tax Adm'r, 113 R.I. 449 , 322 A.2d 621, 1974 R.I. LEXIS 1199 (1974).

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In General.

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Collateral References.

Imprisonment for debt: constitutional provision against imprisonment for debt as applicable to nonpayment of tax. 48 A.L.R.3d 1324.

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>>>>>>> origin/main 44-1-7. Interest on delinquent payments.

Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, has not been paid on the date when it is due and payable, whether the time has been extended or not, there shall be added as part of the tax or portion or deficiency interest at the rate as determined in accordance with subsection (b) of this section, notwithstanding any general or specific statute to the contrary.
Each January 1 the tax administrator shall compute the rate of interest to be in effect for that calendar year by adding two percent (2%) to the prime rate, which was in effect on October 1 of the preceding year. In no event shall the rate of interest exceed twenty-one percent (21%) per annum nor be less than eighteen percent (18%) per annum.
“Prime rate” as used in subsection (b) of this section means the predominant prime rate quoted by commercial banks to large businesses as determined by the board of governors of the Federal Reserve System.
Notwithstanding any provisions of the general laws to the contrary, the tax administrator shall waive interest and penalty on the taxable portion of each Paycheck Protection Program loan taxed pursuant to §§ 44-11-11(a)(1)(iv) , 44-14-11 , and 44-30-12(b)(8) and forgiven during tax year 2020 provided that the tax on that portion is paid in full on or before March 31, 2022. The tax administrator shall make available suitable forms with instructions for making tax payments on the taxable portion of such forgiven Paycheck Protection Program loans.

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>>>>>>> origin/main History of Section. P.L. 1974, ch. 151, art. 1, § 1; P.L. 1981, ch. 293, § 1; P.L. 1982, ch. 9, art. 4, § 1; P.L. 1984, ch. 289, § 1; P.L. 1993, ch. 138, art. 67, § 1; P.L. 2006, ch. 157, § 2; P.L. 2006, ch. 246, art. 21, § 2; P.L. 2006, ch. 631, § 2; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2021, ch. 162, art. 6, § 10, effective July 6, 2021.

Compiler’s Notes.

P.L. 2006, ch. 157, § 2, and P.L. 2006, ch. 631, § 2, enacted identical amendments to this section.

This section was amended by three acts (P.L. 2006, ch. 157, § 2; P.L. 2006, ch. 246, art. 21, § 2; P.L. 2006, ch. 631, § 2) passed by the 2006 General Assembly. Since the acts are not in conflict with each other, this section is set out as amended by all three acts.

Effective Dates.

P.L. 2006, ch. 157, § 3, provides that the amendment to this section by that act takes effect upon passage [June 21, 2006] and is repealed effective August 15, 2010.

P.L. 2006, ch. 631, § 3, provides that the amendment to this section by that act takes effect upon passage [July 14, 2006] and is repealed effective August 15, 2010.

P.L. 2006, ch. 246, art. 21, § 4, provides that the amendment to this section by that act takes effect on October 1, 2006.

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>>>>>>> origin/main 44-1-7.1. Interest on overpayments.

Each January 1 the tax administrator shall compute the rate of interest to be in effect for that calendar year by reference to the prime rate, which was in effect on October 1 of the preceding year. The term “prime rate” shall mean the predominant prime rate quoted by commercial banks to large businesses as determined by the board of governors of the Federal Reserve System.
Notwithstanding any general or specific statute to the contrary, overpayments of state taxes or surcharges that are remitted to the tax division pursuant to § 39-21.1-14 , shall bear interest at the prime rate as defined in § 44-1-7.1(a) from the date the tax or the surcharge that is referenced in this provision was paid, or from the date including any extensions of the date the tax became due, whichever of the dates occurs later.
If any overpayment of state tax is refunded within ninety (90) days after the last date prescribed (or permitted by extension of time) for filing the return of the tax, or within ninety (90) days after the return is in fact filed, no interest shall be allowed under this section on the overpayment.
For the purposes of this section, if any overpayment of state tax results from a carry-back of a net operating loss, the overpayment is deemed not to have been made prior to the close of the taxable year in which the net operating loss arises.
If any overpayment of a surcharge referenced in subsection (b) of this section is refunded within ninety (90) days after notification of overpayment of the surcharge, no interest shall be allowed under this section on the overpayment.

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Applicability.

This section requires a refund when a taxpayer has prepaid a tax and is subsequently successful in challenging the legality of that tax. Dart Indus. v. Clark, 657 A.2d 1062, 1995 R.I. LEXIS 139 (R.I. 1995).

This section does not provide for an alternative independent method of seeking a tax refund; taxpayer seeking a refund must first follow the administrative requirements of § 44-11-20 . International Packaging Corp. v. Mayer, 715 A.2d 636, 1998 R.I. LEXIS 260 (R.I. 1998).

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NOTES TO DECISIONS

Applicability.

>>>>>>> origin/main Collateral References.

Effect of delay in receipt or negotiation of refund check in determining right to interest under § 6611 of the Internal Revenue Code (26 USCA § 6611). 145 A.L.R. Fed. 437.

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>>>>>>> origin/main 44-1-11.1. Set-off for delinquent taxes — Trust funds.

If the tax administrator determines that any person, firm, corporation, partnership, or other entity doing business with the state or a state agency has neglected or refused to pay over to the tax administrator trust fund taxes as defined in § 44-19-35 or 44-30-76 and/or has failed to file tax returns for those trust funds, the tax administrator shall notify the state controller of the delinquency. The state controller, upon certification of the amount of the tax delinquency by the tax administrator, shall set-off the amount of the tax delinquency against any payment due that person or entity, and the tax administrator shall credit that amount against the tax due.

Provided, that the tax administrator may not seek set-off until time that a delinquency determination for the trust funds has been directed to the person or entity. Provided, further, that if a person or entity assessed a deficiency determination for the trust funds has requested a hearing on the assessment within the applicable statutory period, no request for set-off may be made while the matter is pending in hearing or from any appeal.

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>>>>>>> origin/main History of Section. P.L. 1991, ch. 6, art. 25, § 1.

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>>>>>>> origin/main 44-1-12. Reports under oath — False statements.

Every return, report, or statement provided by law to be made to the tax administrator may be required by the tax administrator to be made under oath or affirmation, or the tax administrator may require that the return, report, or statement contain, or be verified by, a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing, or verified by, a written declaration is guilty of perjury if the report or statement is willfully false.

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History of Section. G.L. 1938, ch. 28, § 11; P.L. 1942, ch. 1239, § 2; G.L. 1956, § 44-1-12 .

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History of Section.

G.L. 1938, ch. 28, § 11; P.L. 1942, ch. 1239, § 2; G.L. 1956, § 44-1-12 .

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Cross References.

Perjury, penalty, § 11-33-2 .

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>>>>>>> origin/main 44-1-13. Notice to administrator of constitutional or construction questions in court.

Whenever in any proceeding in court, by appeal or otherwise, the constitutionality or construction of any tax statute or the validity of the assessment of any tax is in question, the court before which the proceeding is pending shall not proceed with the hearing until notice, as the court may direct, has been given to the tax administrator of the pending of the proceeding, so that the tax administrator may appear and be heard with reference to the proceeding.

History of Section. P.L. 1912, ch. 769, § 8; G.L. 1923, ch. 38, § 8; G.L. 1938, ch. 28, § 8; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-13 .

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History of Section. >>>>>>> origin/main

Applicability.

This section, when it is looked at in conjunction with the other portions of chapter 1 of title 44, is relevant only when the challenge being made concerns a tax that may be due the state, not a municipality. Maggiacomo v. Di Vincenzo, 122 R.I. 615 , 410 A.2d 1332, 1980 R.I. LEXIS 1430 (1980).

In a suit involving consumers (yet-to-be class certified) asserting that a computer business improperly collected a tax from them on service contracts they purchased along with a new computer, the Rhode Island Superior Court had subject matter jurisdiction over the action as their claims were being asserted under the Rhode Island Deceptive Trade Practices Act, R.I. Gen. Laws § 6-13.1-5.2(a) , and common-law negligence, and did not present a tax aggrievement case. As a result, the motion to dismiss filed by the intervening tax administrator for the Rhode Island Division of Taxation was denied. Long v. Dell, Inc., 984 A.2d 1074, 2009 R.I. LEXIS 141 (R.I. 2009).

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NOTES TO DECISIONS

Applicability.

>>>>>>> origin/main 44-1-14. Disclosure of information to tax officials of federal government or other states, or to other persons.

Notwithstanding any other provision of law:

The tax administrator may make available: (i) To the taxing officials of any other states or of the federal government for tax purposes only, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state; provided, that other states or the federal government grant like privileges to the taxing officials of this state; and/or (ii) To an officer or employee of the office of internal audit of the Rhode Island department of administration, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state, to whom disclosure is necessary for the purposes of fraud detection and prevention in any state or federal program.
The tax administrator shall not permit any federal return or federal return information to be inspected by, or disclosed to, an individual who is the chief executive officer of the state or any person other than:
1. To another employee of the tax division for the purpose of, and only to the extent necessary in, the administration of the state tax laws for which the tax division is responsible;
2. To another officer or employee of the state to whom the disclosure is necessary in connection with processing, storage, and transmission of those returns and return information and solely for purposes of state tax administration;
3. To another person for the purpose of, but only to the extent necessary in, the programming, maintenance, repair, testing, and procurement of equipment used in processing or transmission of those returns and return information; or
4. To a legal representative of the tax division, personally and directly engaged in, and solely for use in, preparation for a civil or criminal proceeding (or investigation which may result in a proceeding) before a state administrative body, grand jury, or court in a matter involving state tax administration, but only if:
  1. The taxpayer is or may be a party to the proceeding;
  2. The treatment of an item reflected on the return is or may be related to the resolution of an issue in the proceeding or investigation; or
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  4. The taxpayer is or may be a party to the proceeding;
  5. The treatment of an item reflected on the return is or may be related to the resolution of an issue in the proceeding or investigation; or
  6. >>>>>>> origin/main The return or return information relates, or may relate, to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer that affects or may affect the resolution of an issue in a proceeding or investigation.

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History of Section. G.L. 1938, ch. 28, § 10; P.L. 1943, ch. 1344, § 1; G.L. 1956, § 44-1-14 ; P.L. 1977, ch. 132, § 1; P.L. 2017, ch. 302, art. 5, § 7.

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History of Section.

G.L. 1938, ch. 28, § 10; P.L. 1943, ch. 1344, § 1; G.L. 1956, § 44-1-14 ; P.L. 1977, ch. 132, § 1; P.L. 2017, ch. 302, art. 5, § 7.

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Collateral References.

Validity, construction, and effect of state laws requiring public officials to protect confidentiality of income tax returns or information. 1 A.L.R.4th 959.

What are matters “related solely to the internal personnel rules and practices of an agency” exempted from disclosure under Freedom of Information Act (5 USCS § 522(b)(2)). 28 A.L.R. Fed. 645.

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>>>>>>> origin/main 44-1-14.1. Joint examinations of returns with other jurisdictions.

The tax administrator may participate jointly with the secretary of the treasury of the United States or the secretary’s delegate, or with the proper tax officer of any territory, state, or its political subdivision or with any agent or agency designated under the laws of any territory, state, or its political subdivision in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the administrator.
The tax administrator may participate jointly with the tax officers in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the Internal Revenue Service or with any territory, state, or its political subdivision to the extent that the tax of the federal government or of the territory, state, or its political subdivision is similar to a tax imposed by this state.
A certificate by the tax administrator that the tax of the federal government or of the other territory, state, or its political subdivision is similar to a tax imposed by this state is prima facie evidence of the similarity.

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>>>>>>> origin/main History of Section. P.L. 1987, ch. 171, § 1.

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>>>>>>> origin/main 44-1-15. Destruction of obsolete records — Preservation of corporate returns.

The tax administrator is authorized and empowered, in his or her discretion, to destroy tax returns, duplicate records, correspondence, and other papers and documents on file in the office of the administrator, relating to the assessment of taxes under this chapter, which bear a date not later than three (3) years prior to the date of the exercise of the authority granted by this section, except the records relating to public service corporations; provided, that the tax administrator has compiled in durable form as a part of his or her permanent records, all the essential information contained in any corporation tax returns destroyed under the provisions of this section pertaining to issued capital, dividends, value of shares returned, bonded and other indebtedness, total corporate value, corporate value in this state, basis of apportionment, exempt property, estimated value of physical property within and without this state, gross receipts, and in the case of public service corporations gross earnings returned, and in the case of banks, trust companies, and national banking associations the fair cash value of physical property and the names of shareholders whose shares are exempt from taxation.

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>>>>>>> origin/main 44-1-24. Acquisition of property for delinquent state taxes.

Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest and penalties, owed to the tax administrator, and the real property of the person, firm, or corporation is being sold at a sheriff’s sale to satisfy the judgment, the state properties committee shall, if requested by the tax administrator, cause its agent or representative to attend the sale and bid on the real property but not more than the amount of the state’s judgment and its costs. If the state’s bid is the highest, the state properties committee shall acquire the real property and administer or dispose of it in accordance with chapter 6 of title 37.
Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest or penalties, owed to the tax administrator, and the personal property of the person, firm, or corporation, is being sold at a sheriff’s sale to satisfy the judgment, the state purchasing agent shall, if requested by the tax administrator, cause his or her agent or representative to attend the sale and bid on the personal property but not more than the amount of the state’s judgment and its costs. If the state’s bid is the highest, the purchasing agent shall acquire the personal property and administer or dispose of it in accordance with chapter 2 of title 37.

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>>>>>>> origin/main History of Section. P.L. 1980, ch. 275, § 4; P.L. 2004, ch. 6, § 57; Repealed by P.L. 2006, ch. 246, art. 38, § 11, effective July 1, 2006.

Compiler’s Notes.

Former § 44-1-30 concerned a report by the tax administrator to the speaker of the house of representatives.

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>>>>>>> origin/main 44-1-31. Taxes and child support to be paid by electronic funds transfer.

The tax administrator is authorized to provide by rule for the payment of any tax, including employer taxes, by electronic funds transfer where the tax required to be paid in connection with the filing of any return, report or other document with the division of taxation exceeds ten thousand dollars ($10,000). Provided, in all instances where a taxpayer is required to pay employment taxes to the Internal Revenue Service by electronic funds transfer, the taxpayer shall pay Rhode Island income tax withheld by electronic funds transfer.
The tax administrator is authorized to provide by rule for the payment of child support and/or medical support received from any in-state, or interstate employers, making income withholdings, and from collections received from other state collection and disbursement units and foreign jurisdictions, by electronic funds transfer (EFT) when the child support and/or medical support is required to be paid in connection with a court or administrative order for support to the state’s central collection and disbursement.
The tax administrator shall adopt rules and regulations necessary to implement this section including, but not limited to, rules and regulations:
1. Coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; and the payment of child support,
2. Specifying the form, frequency, and content of electronic funds transfer messages and electronic date information in order to insure the proper receipt and crediting of the tax or child support payment.
Payment of personal income taxes by individuals is not subject to the provisions of subsection (a) of this section; provided, that employers’ withholding of taxes is subject to the provisions of subsection (a) of this section.
The tax administrator is authorized to provide by rule for payment of any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 .

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>>>>>>> origin/main History of Section. P.L. 1991, ch. 44, art. 31, § 1; P.L. 1999, ch. 379, § 1; P.L. 1999, ch. 386, § 1; P.L. 2002, ch. 225, § 2; P.L. 2007, ch. 73, art. 4, § 3.

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>>>>>>> origin/main 44-1-31.1. Returns to be filed by paid tax return preparers electronically.

Beginning January 1, 2009, the tax administrator is authorized to require that paid tax return preparers that prepared more than one hundred (100) Rhode Island tax returns in the prior year, shall file Rhode Island tax returns for their clients electronically with the Rhode Island Division of Taxation.
This section shall apply to paid tax return preparers of Rhode Island personal and corporate income tax returns as well as paid preparers of other types of Rhode Island tax returns.
If a paid tax return preparer is required by the tax administrator to file electronically in accordance with this section, the tax administrator may allow such preparer to bypass such requirement in a given instance where a client specifically requests that the return(s) not be filed electronically.
If a paid tax return preparer fails to abide by such electronic filing requirement or otherwise causes clients’ Rhode Island tax returns to be filed falsely or improperly, the tax administrator may, after a hearing to show cause, preclude such preparer from preparing and filing Rhode Island tax returns with the Rhode Island Division of Taxation.
The tax administrator is authorized to waive the electronic filing requirement in a given year for a paid tax return preparer who can show that filing electronically will cause undue hardship.

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>>>>>>> origin/main History of Section. P.L. 2008, ch. 137, § 1; P.L. 2008, ch. 190, § 1.

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>>>>>>> origin/main 44-1-32. Hearing on application by taxpayer.

Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax, any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 or penalty for which a hearing is not provided may apply to the tax administrator, in writing, within thirty (30) days after notice of the assessment is mailed to the taxpayer, for a hearing relative to the tax or penalty. The tax administrator shall, as soon as practicable, fix a time and place for the hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalty.

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>>>>>>> origin/main History of Section. P.L. 1993, ch. 459, § 17; P.L. 2007, ch. 73, art. 4, § 3.

NOTES TO DECISIONS
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Procedure.

In a tax collection case in which two taxpayers appealed a superior court’s entry of summary judgment in favor of the Tax Administrator for the State of Rhode Island, they had not exhausted their administrative remedies. They could not simply wait to be sued for the income tax to then raise objection to the assessment or payment in the collection proceeding. Sullivan v. Reilly, 55 A.3d 207, 2012 R.I. LEXIS 106 (R.I. 2012).

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Procedure.

In a tax collection case in which two taxpayers appealed a superior court’s entry of summary judgment in favor of the Tax Administrator for the State of Rhode Island, they had not exhausted their administrative remedies. They could not simply wait to be sued for the income tax to then raise objection to the assessment or payment in the collection proceeding. Sullivan v. Reilly, 55 A.3d 207, 2012 R.I. LEXIS 106 (R.I. 2012).

>>>>>>> origin/main 44-1-33. Indemnification.

The state shall indemnify the tax administrator for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties as tax administrator; provided, that the act or omission was not the result of actual fraud, willful misconduct, or actual malice.
The state shall also indemnify the associate directors for revenue services of the department of administration, within the division of taxation, child support enforcement, and motor vehicles, and their assigns or designees, for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties; as such, provided, that the act or omission was not the result of actual fraud, willful misconduct, or actual malice.

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>>>>>>> origin/main History of Section. P.L. 1994, ch. 179, § 1; P.L. 2003, ch. 429, § 2.

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>>>>>>> origin/main 44-1-34. Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection.

Notwithstanding any other provision of law, the tax administrator may, on a quarterly basis,
1. Prepare a list of the one hundred (100) delinquent taxpayers under chapter 44-30 who owe the largest amount of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.
2. Prepare a list of the one hundred (100) delinquent taxpayers collectively under chapters 44-11, 44-12, 44-13, 44-14, 44-15, 44-17, 44-18, and 44-20, who owe the largest amount of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.
3. Each list may contain the name and address of each delinquent taxpayer, the type of tax levied, and the amount of the delinquency, including interest and penalty, as of the end of the quarter. No taxpayer shall be included on such list if the tax assessment in question is the subject of an appeal.
The tax administrator shall not list any delinquent taxpayer until such time as he or she gives the delinquent taxpayer thirty (30) days’ notice of intent to publish the taxpayer’s delinquency. Said notice shall be sent to the taxpayer’s last known address by regular and certified mail. If during said thirty (30) day period the taxpayer makes satisfactory arrangement for payment of the delinquent tax, the name of such taxpayer shall not be published as long as the taxpayer does not default on any payment agreement entered into with the division of taxation.
Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.

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>>>>>>> origin/main History of Section. P.L. 2019, ch. 88, art. 3, § 10.

Chapter 2 Tax Officials Generally

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>>>>>>> origin/main 44-2-1. Compensation of town assessors, clerks, and collectors.

Assessors shall receive the amount of compensation that the town allows; town clerks shall be paid for copying tax bills as for other copies; and collectors shall be paid for collecting at the rate of five percent (5%) unless they have agreed with the town for a smaller sum; which fees shall be paid out of the town treasury. In case of distraint of personal property or levy on land, the collectors shall have the same fees as sheriffs have in similar cases.

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History of Section. G.L. 1896, ch. 50, § 4; G.L. 1909, ch. 62, § 4; G.L. 1923, ch. 64, § 4; G.L. 1938, ch. 48, § 1; G.L. 1956, § 44-2-1 .

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History of Section.

G.L. 1896, ch. 50, § 4; G.L. 1909, ch. 62, § 4; G.L. 1923, ch. 64, § 4; G.L. 1938, ch. 48, § 1; G.L. 1956, § 44-2-1 .

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Cross References.

Bond of tax collectors, § 45-4-13 .

Election and qualifications, § 45-4-1 et seq.

Oaths, power to administer, § 36-2-3 .

Comparative Legislation.

Assessors:

Conn. Gen. Stat., §§ 9-198, 12-121.

Mass. Ann. Laws ch. 41, § 24 et seq.

NOTES TO DECISIONS

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Limitations on Compensation.

Collector who filed bond required by vote at annual meeting was limited to salary voted for at same meeting, where he made no protest, even though he had been paid commission in prior year. Wood v. School Dist., 28 R.I. 299 , 67 A. 65, 1907 R.I. LEXIS 45 (1907).

Limitation on compensation passed at the same meeting where collector was elected was a condition on the election and was accepted by the collector qualifying. Barber v. Adams, 33 R.I. 481 , 83 A. 262, 1912 R.I. LEXIS 118 (1912).

Limitation on compensation made some time after election of collector and after he had qualified by filing bond did not bind the collector. Barber v. Adams, 37 R.I. 323 , 92 A. 757, 1915 R.I. LEXIS 11 (1915).

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Limitations on Compensation.

Collector who filed bond required by vote at annual meeting was limited to salary voted for at same meeting, where he made no protest, even though he had been paid commission in prior year. Wood v. School Dist., 28 R.I. 299 , 67 A. 65, 1907 R.I. LEXIS 45 (1907).

Limitation on compensation passed at the same meeting where collector was elected was a condition on the election and was accepted by the collector qualifying. Barber v. Adams, 33 R.I. 481 , 83 A. 262, 1912 R.I. LEXIS 118 (1912).

Limitation on compensation made some time after election of collector and after he had qualified by filing bond did not bind the collector. Barber v. Adams, 37 R.I. 323 , 92 A. 757, 1915 R.I. LEXIS 11 (1915).

>>>>>>> origin/main 44-2-2. Appropriations for tax officials’ association.

The general assembly may annually appropriate a sum as it may deem necessary, out of any money in the treasury not otherwise appropriated, to be expended under the supervision of the director of the department of revenue to defray the expenses of the meetings and the publications and other expenses of the Rhode Island tax officials’ association. The state controller is authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum appropriated, or so much of the sum as may be from time to time required, upon receipt by the controller of proper vouchers approved by the director of revenue.

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History of Section. P.L. 1915, ch. 1231, § 1; P.L. 1922, ch. 2161, § 1; G.L. 1923, ch. 416, § 47; G.L. 1938, ch. 632, § 9; impl. am. P.L. 1939, ch. 660, §§ 65, 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-2-2 ; P.L. 1965, ch. 68, § 3; P.L. 1985, ch. 181, art. 61, § 17; P.L. 2008, ch. 98, § 35; P.L. 2008, ch. 145, § 35.

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History of Section.

P.L. 1915, ch. 1231, § 1; P.L. 1922, ch. 2161, § 1; G.L. 1923, ch. 416, § 47; G.L. 1938, ch. 632, § 9; impl. am. P.L. 1939, ch. 660, §§ 65, 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-2-2 ; P.L. 1965, ch. 68, § 3; P.L. 1985, ch. 181, art. 61, § 17; P.L. 2008, ch. 98, § 35; P.L. 2008, ch. 145, § 35.

>>>>>>> origin/main 44-2-3. Penalty for violations or neglect of duty by tax officials.

Every officer who neglects or refuses to perform any duty imposed on the officer in this title, or who does not comply with the provisions in this title, or who in any wise knowingly violates any provisions in this title, shall be imprisoned not exceeding one year or fined not exceeding five hundred dollars ($500), which fine, if it is a state tax, shall be paid into the state treasury, or if a town tax, into the town treasury, or if a fire corporation tax, into the fire corporation treasury.

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History of Section. G.L. 1896, ch. 50, § 2; G.L. 1909, ch. 62, § 2; G.L. 1923, ch. 64, § 2; G.L. 1938, ch. 49, § 1; G.L. 1956, § 44-2-3 .

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History of Section.

G.L. 1896, ch. 50, § 2; G.L. 1909, ch. 62, § 2; G.L. 1923, ch. 64, § 2; G.L. 1938, ch. 49, § 1; G.L. 1956, § 44-2-3 .

>>>>>>> origin/main

Collateral References.

Personal liability of tax collector of state or its subdivision for illegal taxes collected. 14 A.L.R.2d 383.

Chapter 3 Property Subject to Taxation

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>>>>>>> origin/main 44-3-1. Real and personal property subject to taxation.

All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided.

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History of Section. G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56, § 1; G.L. 1923, ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956, § 44-3-1 .

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History of Section.

G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56, § 1; G.L. 1923, ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956, § 44-3-1 .

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Cross References.

Common trust funds, § 18-5-3 et seq.

Racetracks subject to tax, § 41-3-16 .

Comparative Legislation.

Taxable property:

Conn. Gen. Stat. § 12-40 et seq.

Mass. Ann. Laws ch. 59, § 2 et seq.

NOTES TO DECISIONS

<<<<<<< HEAD ======= >>>>>>> origin/main Constitutionality.
<<<<<<< HEAD ======= >>>>>>> origin/main Buildings.
<<<<<<< HEAD ======= >>>>>>> origin/main Construction With Other Chapters.
<<<<<<< HEAD ======= >>>>>>> origin/main Corporations.
<<<<<<< HEAD ======= >>>>>>> origin/main Intangible Personal Property.
<<<<<<< HEAD ======= >>>>>>> origin/main Municipal Real Property.
<<<<<<< HEAD ======= >>>>>>> origin/main Nonresidents.
<<<<<<< HEAD ======= >>>>>>> origin/main Restitution in General.
- <<<<<<< HEAD ======= >>>>>>> origin/main — Recovery for Illegal Tax.
<<<<<<< HEAD ======= >>>>>>> origin/main Ultimate Recipient Irrelevant.
<<<<<<< HEAD ======= >>>>>>> origin/main Void Versus Illegal Assessment.

Constitutionality.

Subjection of resident to tax on stock in a corporation organized under the laws of another state, notwithstanding that he is also subject to tax in such state, does not violate <<<<<<< HEAD R.I. Const., Art. I, Sec. 2 ======= R.I. Const., Art. I, Sec. 2 >>>>>>> origin/main . Dyer v. Osborne, 11 R.I. 321 , 1876 R.I. LEXIS 16 (1876).

Buildings.

Fraternity houses used as dormitories on Rhode Island University campus and free of mortgage were not taxable as buildings and improvements but were taxable as tangible personal property of the fraternity. Powers v. Harvey, 81 R.I. 378 , 103 A.2d 551, 1954 R.I. LEXIS 97 (1954).

Construction With Other Chapters.

Chapter 4 of this title designates place and person to whom property is taxable and must be construed in reference to this chapter, which determines what property is taxable. Edwards v. Cardarelli, 65 R.I. 236 , 14 A.2d 693, 1940 R.I. LEXIS 122 (1940).

Corporations.

Corporations are taxable on their personal property despite the use of the word “inhabitants.” Tripp v. Merchants' Mut. Fire Ins. Co., 12 R.I. 435 , 1879 R.I. LEXIS 48 (1879).

Intangible Personal Property.

Intangible personal property held in trust becomes susceptible to taxation only because under the doctrine of mobilia sequuntur personam, one of the two trustees to whom it belonged was an inhabitant of this state, who was taxed, and the other one was not an inhabitant of this state, who was not taxed. Bodell v. Cote, 105 R.I. 578 , 253 A.2d 598, 1969 R.I. LEXIS 790 (1969). (See § 44-3-2.1 .)

Computer software licensed by a nonresident corporation to an instate consumer which involves an intangible service element and is not “ready-to-execute” constitutes intangible personal property and is not subject to personal property taxation. Computer Assocs. Int'l v. East Providence, 615 A.2d 467, 1992 R.I. LEXIS 195 (R.I. 1992).

Municipal Real Property.

Land in Scituate owned by Providence as part of its waterworks is not exempt from taxes as this section says real property is taxable “unless otherwise specially provided” and there is no implied exemption. Providence v. Hall, 49 R.I. 230 , 142 A. 156, 1928 R.I. LEXIS 43 (1928).

In view of the mandate of this section that all real property is taxable unless otherwise specially provided, an exemption cannot be implied for municipally owned property used for a nongovernmental function. City of Providence v. Killoran, 447 A.2d 369, 1982 R.I. LEXIS 924 (R.I. 1982).

Nonresidents.

A person who has left the state and become a citizen of another state before the time the tax is assessed is not liable for any tax on his personal estate. Barber v. Potter, 8 R.I. 15 , 1864 R.I. LEXIS 2 (1864).

Resident guardian of nonresident ward appointed in another state was not subject to taxation on intangibles. Edwards v. Cardarelli, 65 R.I. 236 , 14 A.2d 693, 1940 R.I. LEXIS 122 (1940).

Restitution in General.

If a tax is determined to be void, an entire rebate is appropriate, but if the tax assessment is determined to be illegal, then the excessive tax paid is subject to a remittance. Where the trial justice properly concluded that the assessments were not void, the trial justice appropriately denied the plaintiffs a rebate of the entire tax paid. Oster v. Tellier, 544 A.2d 128, 1988 R.I. LEXIS 89 (R.I. 1988).

— Recovery for Illegal Tax.

Where the alternative relief sought by the plaintiffs is that recovery be allowed for the excess tax that was paid because not all classes of property liable to taxation were assessed at a single, uniform percentage of full and fair cash value, but the plaintiffs do not prove what portion of the tax paid constitutes an illegal or disproportionate tax, the plaintiffs are not entitled to a rebate of the entire tax. Oster v. Tellier, 544 A.2d 128, 1988 R.I. LEXIS 89 (R.I. 1988).

Ultimate Recipient Irrelevant.

Property in the hands of an executor or administrator is taxable even though destined ultimately to vest in an exempt heir or legatee. Estate of Wickes v. Stein, 107 R.I. 260 , 266 A.2d 911, 1970 R.I. LEXIS 768 (1970).

Void Versus Illegal Assessment.

Where the plaintiffs prove, not only that not all of the business tangible personal property in the city is assessed by the assessor, but that this is true also of household tangible personal property, the assessments on the business personalty of the plaintiffs are violative both of the equal protection clause of the United States Constitution, and the guarantee of R.I. Const., art. 1, § 2 , requiring that the burdens of the state be fairly distributed among its citizens, but absent proof by the plaintiffs to demonstrate that the assessor intentionally sought to commit fraud or injury or selectively to discriminate against particular businesses, the trial justice properly may determine that the assessment is illegal rather than void. Oster v. Tellier, 544 A.2d 128, 1988 R.I. LEXIS 89 (R.I. 1988).

Collateral References.

Availability of tax exemption to leasehold estates. 54 A.L.R.3d 402.

Books or records of title abstracts as subject to property taxes. 149 A.L.R. 1038.

Business or profession as “property” which may be taxed. 34 A.L.R. 719.

Business situs in state, taxation of intangibles of nonresidents having. 76 A.L.R. 822; 143 A.L.R. 361.

Business situs of intangibles in state other than domicil of owner as excluding tax at domicil. 79 A.L.R. 344.

Classification, as real estate or personal property, of mobile homes or trailers for purposes of state or local taxation. 7 A.L.R.4th 1016.

Construction and effect of will provisions relied on as affecting payment of real or personal property taxes or income taxes. 70 A.L.R.3d 726.

Debts due from United States under contracts other than loans, power of state to tax. 30 A.L.R. 1462.

Foreign corporation having chief place of business in the state, taxation of intangible property of. 104 A.L.R. 806.

Gambling devices, contraband, or other illegally held personal property, taxation of as violating constitutional provision for equality. 160 A.L.R. 1225.

Insurance, reserve value of policy, taxability of policyholders on. 13 A.L.R. 202; 78 A.L.R. 562.

Land acquired by taxing unit by eminent domain as subject to taxation by another taxing unit. 45 A.L.R.2d 548; 571.

Land trust certificates, validity of tax on. 100 A.L.R. 804.

Leasehold interest as real property within tax laws. 59 A.L.R. 701.

Margin, tax on stock or securities or commodities purchased on. 71 A.L.R. 1225.

Massachusetts trusts, legal nature of, for purposes of taxation. 88 A.L.R.3d 704.

Modern status of the Massachusettes or business trust. 88 A.L.R.3d 704.

Municipal property within territorial limits of another municipality as subject to taxation by the latter. 81 A.L.R. 1518; 99 A.L.R. 1143.

Navigable waters, rights in respect of, as franchise subject to taxation. 36 A.L.R. 1523.

Nursery stock as real or personal property for tax purposes. 125 A.L.R. 1415.

Perpetual lease or ground rent, taxation of land under. 55 A.L.R. 154.

Property tax, business situs of intangibles held in trust in state other than beneficiary’s domicile. 59 A.L.R.3d 837.

Property tax distinguished from other taxes. 103 A.L.R. 18.

Property taxation of computer software. 82 A.L.R.3d 606.

Public body, taxation of property owned by, but not devoted to public use. 3 A.L.R. 1439; 23 A.L.R. 248; 101 A.L.R. 787; 129 A.L.R. 480.

Real estate taxation of condominiums. 71 A.L.R.3d 952.

Requirement of full-value real property taxation assessments. 42 A.L.R.4th 676.

Royalties from patents, power of state to tax. 55 A.L.R. 931.

Separate assessment in taxation of air rights. 56 A.L.R.3d 1300.

Shares owned by a resident in a foreign corporation as subject of property tax. 43 A.L.R. 686; 48 A.L.R. 997.

Validity, construction, and effect of state statutes affording preferential property treatment to land used for agricultural purposes. 98 A.L.R.3d 916.

What property of electric, gas, water, telephone, or street railway company constitutes real property for taxation purposes. 57 A.L.R. 869.

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>>>>>>> origin/main 44-3-2. “Personal property” defined.

“Personal property”, for the purposes of taxation, means all goods, chattels, and effects, wherever they may be, all ships or vessels, at home or abroad, except those that are exempt from taxation by the laws of the United States or of this state.

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History of Section. G.L. 1896, ch. 45, § 10; P.L. 1905, ch. 1246, § 5; G.L. 1909, ch. 57, § 10; P.L. 1912, ch. 769, § 40; G.L. 1923, ch. 59, § 10; G.L. 1938, ch. 30, § 10; G.L. 1956, § 44-3-2 ; P.L. 1969, ch. 197, art. 7, § 4.

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History of Section.

G.L. 1896, ch. 45, § 10; P.L. 1905, ch. 1246, § 5; G.L. 1909, ch. 57, § 10; P.L. 1912, ch. 769, § 40; G.L. 1923, ch. 59, § 10; G.L. 1938, ch. 30, § 10; G.L. 1956, § 44-3-2 ; P.L. 1969, ch. 197, art. 7, § 4.

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NOTES TO DECISIONS

<<<<<<< HEAD ======= >>>>>>> origin/main Corporate Assets.
<<<<<<< HEAD ======= >>>>>>> origin/main Foreign Real Property.
<<<<<<< HEAD ======= >>>>>>> origin/main Stock of Foreign Corporation.

Corporate Assets.

Fact that bank shares are taxed against the owner indicates that property of bank is not to be taxed to the bank under the name of capital stock or surplus capital. American Bank v. Mumford, 4 R.I. 478 , 1857 R.I. LEXIS 22 (1857). (See § 44-3-2.1 .)

Foreign Real Property.

Land trust certificates representing equitable interests in real estate in foreign state were not taxable as securities where holders had no control over the trustee, outside of principles of equity applicable to trust, and there was no provision for conversion into personal property except if an option to purchase was exercised by a lessee or the lessee was in default. Narragansett Mut. Fire Ins. Co. v. Burnham, 51 R.I. 371 , 154 A. 909, 1931 R.I. LEXIS 52 (1931). (See § 44-3-2.1 .)

Stock of Foreign Corporation.

Subjection to taxation of stock in a corporation organized under the laws of another state held by a resident taxpayer, although he is also liable for tax in the other state, does not violate <<<<<<< HEAD R.I. Const., Art. I, Sec. 2 ======= R.I. Const., Art. I, Sec. 2 >>>>>>> origin/main . Dyer v. Osborne, 11 R.I. 321 , 1876 R.I. LEXIS 16 (1876). (See § 44-3-2.1 .)

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>>>>>>> origin/main 44-3-3. Property exempt. [Effective until January 1, 2022.]

The following property is exempt from taxation:
1. Property belonging to the state, except as provided in § 44-4-4.1 ;
2. Lands ceded or belonging to the United States;
3. Bonds and other securities issued and exempted from taxation by the government of the United States or of this state;
4. Real estate, used exclusively for military purposes, owned by chartered or incorporated organizations approved by the adjutant general and composed of members of the national guard, the naval militia, or the independent, chartered-military organizations;
5. Buildings for free public schools, buildings for religious worship, and the land upon which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so far as the buildings and land are occupied and used exclusively for religious or educational purposes;
6. Dwellings houses and the land on which they stand, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling house is located, whichever is the greater, owned by, or held in trust for, any religious organization and actually used by its officiating clergy; provided, further, that in the town of Charlestown, where the property previously described in this paragraph is exempt in total, along with dwelling houses and the land on which they stand in Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling house is located, whichever is the greater, owned by, or held in trust for, any religious organization and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its religious order;
7. Intangible personal property owned by, or held in trust for, any religious or charitable organization, if the principal or income is used or appropriated for religious or charitable purposes;
8. Buildings and personal estate owned by any corporation used for a school, academy, or seminary of learning, and of any incorporated public charitable institution, and the land upon which the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far as they are used exclusively for educational purposes, but no property or estate whatever is hereafter exempt from taxation in any case where any part of its income or profits, or of the business carried on there, is divided among its owners or stockholders; provided, however, that unless any private nonprofit corporation organized as a college or university located in the town of Smithfield reaches a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said corporation commencing March 1, 2014;
9. Estates, persons, and families of the president and professors for the time being of Brown University for not more than ten thousand dollars ($10,000) for each officer, the officer’s estate, person, and family included, but only to the extent that any person had claimed and utilized the exemption prior to, and for a period ending, either on or after December 31, 1996;
10. Property especially exempt by charter unless the exemption has been waived in whole or in part;
11. Lots of land exclusively for burial grounds;
12. Property, real and personal, held for, or by, an incorporated library, society, or any free public library, or any free public library society, so far as the property is held exclusively for library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor generally, or for a nonprofit hospital for the sick or disabled;
13. Real or personal estate belonging to, or held in trust for, the benefit of incorporated organizations of veterans of any war in which the United States has been engaged, the parent body of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars ($400,000) if actually used and occupied by the association; provided, that the city council of the city of Cranston may by ordinance exempt the real or personal estate as previously described in this subdivision located within the city of Cranston to the extent of five hundred thousand dollars ($500,000);
14. Property, real and personal, held for, or by, the fraternal corporation, association, or body created to build and maintain a building or buildings for its meetings or the meetings of the general assembly of its members, or subordinate bodies of the fraternity, and for the accommodation of other fraternal bodies or associations, the entire net income of which real and personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or asylums, a home or homes, a school or schools, for the free education or relief of the members of the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their wives, widows, or orphans, and any fund given or held for the purpose of public education, almshouses, and the land and buildings used in connection therewith;
15. Real estate and personal property of any incorporated volunteer fire engine company or incorporated volunteer ambulance or rescue corps in active service;
16. The estate of any person who, in the judgment of the assessors, is unable from infirmity or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption. At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the lien immediately becomes due and payable; any person claiming the exemption aggrieved by an adverse decision of an assessor shall appeal the decision to the local board of tax review and thereafter according to the provisions of § 44-5-26 ;
17. Household furniture and family stores of a housekeeper in the whole, including clothing, bedding, and other white goods, books, and all other tangible personal property items that are common to the normal household;
18. Improvements made to any real property to provide a shelter and fallout protection from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that the improvements meet applicable standards for shelter construction established, from time to time, by the Rhode Island emergency management agency. The improvements are deemed to comply with the provisions of any building code or ordinance with respect to the materials or the methods of construction used and any shelter or its establishment is deemed to comply with the provisions of any zoning code or ordinance;
19. Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator;
20. Manufacturer’s inventory.
  1. For the purposes of §§ 44-4-10 , 44-5-3 , 44-5-20 , and 44-5-38 , a person is deemed to be a manufacturer within a city or town within this state if that person uses any premises, room, or place in it primarily for the purpose of transforming raw materials into a finished product for trade through any or all of the following operations: adapting, altering, finishing, making, and ornamenting; provided, that public utilities; non-regulated power producers commencing commercial operation by selling electricity at retail or taking title to generating facilities on or after July 1, 1997; building and construction contractors; warehousing operations, including distribution bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing or distribution of raw materials, such as alteration of stock for the convenience of a customer; are excluded from this definition;
  2. For the purposes of this section and §§ 44-4-10 and 44-5-38 , the term “manufacturer’s inventory,” or any similar term, means and includes the manufacturer’s raw materials, the manufacturer’s work in process, and finished products manufactured by the manufacturer in this state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested; provided, that the term does not include any finished products held by the manufacturer in any retail store or other similar selling place operated by the manufacturer whether or not the retail establishment is located in the same building in which the manufacturer operates the manufacturing plant;
  3. For the purpose of § 44-11-2 , a “manufacturer” is a person whose principal business in this state consists of transforming raw materials into a finished product for trade through any or all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be principally engaged if the gross receipts that person derived from the manufacturing operations in this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than fifty percent (50%) of the total gross receipts that person derived from all the business activities in which that person engaged in this state during the taxable year. For the purpose of computing the percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished products manufactured by the manufacturer in this state, even though the manufacturer’s store or other selling place may be at a different location from the location of the manufacturer’s manufacturing plant in this state, are deemed to have been derived from manufacturing;
  4. Within the meaning of the preceding paragraphs of this subdivision, the term “manufacturer” also includes persons who are principally engaged in any of the general activities coded and listed as establishments engaged in manufacturing in the Standard Industrial Classification Manual prepared by the Technical Committee on Industrial Classification, Office of Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time, but eliminating as manufacturers those persons, who, because of their limited type of manufacturing activities, are classified in the manual as falling within the trade rather than an industrial classification of manufacturers. Among those thus eliminated, and accordingly also excluded as manufacturers within the meaning of this paragraph, are persons primarily engaged in selling, to the general public, products produced on the premises from which they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and custom tailors, except, that a person who manufactures bakery products for sale primarily for home delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are operated by the person, is a manufacturer within the meaning of this paragraph;
  5. The term “Person” means and includes, as appropriate, a person, partnership, or corporation; and
  6. The department of revenue shall provide to the local assessors any assistance that is necessary in determining the proper application of the definitions in this subdivision;
21. Real and tangible personal property acquired to provide a treatment facility used primarily to control the pollution or contamination of the waters or the air of the state, as defined in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed, reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or standards for the control of water or air pollution or contamination, and certified as approved in an order entered by the director of environmental management. The property is exempt as long as it is operated properly in compliance with the order of approval of the director of environmental management; provided, that any grant of the exemption by the director of environmental management in excess of ten (10) years is approved by the city or town in which the property is situated. This provision applies only to water and air pollution control properties and facilities installed for the treatment of waste waters and air contaminants resulting from industrial processing; furthermore, it applies only to water or air pollution control properties and facilities placed in operation for the first time after April 13, 1970;
22. Manufacturing machinery and equipment acquired or used by a manufacturer after December 31, 1974. Manufacturing machinery and equipment is defined as:
  1. Machinery and equipment used exclusively in the actual manufacture or conversion of raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision (20), and machinery, fixtures, and equipment used exclusively by a manufacturer for research and development or for quality assurance of its manufactured products;
  2. Machinery and equipment that is partially used in the actual manufacture or conversion of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision (20), and machinery, fixtures, and equipment used by a manufacturer for research and development or for quality assurance of its manufactured products, to the extent to which the machinery and equipment is used for the manufacturing processes, research and development, or quality assurance. In the instances where machinery and equipment is used in both manufacturing and/or research and development and/or quality assurance activities and non-manufacturing activities, the assessment on machinery and equipment is prorated by applying the percentage of usage of the equipment for the manufacturing, research and development, and quality-assurance activity to the value of the machinery and equipment for purposes of taxation, and the portion of the value used for manufacturing, research and development, and quality assurance is exempt from taxation. The burden of demonstrating this percentage usage of machinery and equipment for manufacturing and for research and development and/or quality assurance of its manufactured products rests with the manufacturer; and
  3. Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was purchased after July 1, 1997; provided that the city or town council of the city or town in which the machinery and equipment is located adopts an ordinance exempting the machinery and equipment from taxation. For purposes of this subsection, city councils and town councils of any municipality may, by ordinance, wholly or partially exempt from taxation the machinery and equipment discussed in this subsection for the period of time established in the ordinance and may, by ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any exemption permitted under this section; provided, that the ordinance does not apply to any machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates from a city or town in this state to another city or town in the state;
23. Precious metal bullion, meaning any elementary metal that has been put through a process of melting or refining, and that is in a state or condition that its value depends upon its content and not its form. The term does not include fabricated precious metal that has been processed or manufactured for some one or more specific and customary industrial, professional, or artistic uses;
24. Hydroelectric power-generation equipment, which includes, but is not limited to, turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers, protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The hydroelectric power-generation equipment must have been purchased after July 1, 1979, and acquired or used by a person or corporation who or that owns or leases a dam and utilizes the equipment to generate hydroelectric power;
25. Subject to authorization by formal action of the council of any city or town, any real or personal property owned by, held in trust for, or leased to an organization incorporated under chapter 6 of title 7, as amended, or an organization meeting the definition of “charitable trust” set out in § 18-9-4 , as amended, or an organization incorporated under the not-for-profits statutes of another state or the District of Columbia, the purpose of which is the conserving of open space, as that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively for the purposes of the organization;
26. Tangible personal property, the primary function of which is the recycling, reuse, or recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from, or the treatment of “hazardous wastes,” as defined in § 23-19.1-4 , where the “hazardous wastes” are generated primarily by the same taxpayer and where the personal property is located at, in, or adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order from the director of the department of environmental management certifying that the tangible personal property has this function, which order effects a conclusive presumption that the tangible personal property qualifies for the exemption under this subdivision. If any information relating to secret processes or methods of manufacture, production, or treatment is disclosed to the department of environmental management only to procure an order, and is a “trade secret” as defined in § 28-21-10(b) , it shall not be open to public inspection or publicly disclosed unless disclosure is otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23;
27. Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has been paid;
28. Real and personal property of the Providence Performing Arts Center, a non-business corporation as of December 31, 1986;
29. Tangible personal property owned by, and used exclusively for the purposes of, any religious organization located in the city of Cranston;
30. Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA Building;
31. Real and personal property of Meeting Street Center or MSC Realty, Inc., both not-for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited liability company that is formed in connection with, or to facilitate the acquisition of, the properties designated as the Meeting Street National Center of Excellence on Eddy Street in Providence, Rhode Island;
32. The buildings, personal property, and land upon which the buildings stand, located on Pomham Island, East Providence, currently identified as Assessor’s Map 211, Block 01, Parcel 001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and is located approximately eight hundred sixty feet (860´), more or less, from the shore, and limited exclusively to these said buildings, personal estate and land, provided that said property is owned by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used exclusively for a lighthouse;
33. The Stadium Theatre Performing Arts Centre building located in Monument Square, Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by the Stadium Theatre Foundation, a Rhode Island nonprofit corporation;
34. Real and tangible personal property of St. Mary Academy — Bay View, located in East Providence, Rhode Island;
35. Real and personal property of East Bay Community Action Program and its predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
36. Real and personal property located within the city of East Providence of the Columbus Club of East Providence, a Rhode Island charitable nonprofit corporation;
37. Real and personal property located within the city of East Providence of the Columbus Club of Barrington, a Rhode Island charitable nonprofit corporation;
38. Real and personal property located within the city of East Providence of Lodge 2337 BPO Elks, a Rhode Island nonprofit corporation;
39. Real and personal property located within the city of East Providence of the St. Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation;
40. Real and personal property located within the city of East Providence of the Trustees of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island nonprofit corporation;
41. Real and personal property located on the first floor of 90 Leonard Avenue within the city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation;
42. Real and personal property located within the city of East Providence of the Cape Verdean Museum Exhibit, a Rhode Island nonprofit corporation;
43. The real and personal property owned by a qualified 501(c)(3) organization that is affiliated and in good standing with a national, congressionally chartered organization and thereby adheres to that organization’s standards and provides activities designed for recreational, educational, and character building purposes for children from ages six (6) years to seventeen (17) years;
44. Real and personal property of the Rhode Island Philharmonic Orchestra and Music School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
45. The real and personal property located within the town of West Warwick at 211 Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East Greenwich, a Rhode Island nonprofit corporation;
46. Real and personal property of the Comprehensive Community Action Program, a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
47. Real and personal property located at 52 Plain Street, within the city of Pawtucket of the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation;
48. Renewable energy resources, as defined in § 39-26-5 , used in residential systems and associated equipment used therewith in service after December 31, 2015;
49. Renewable energy resources, as defined in § 39-26-5 , if employed by a manufacturer, as defined in subsection (a) of this section, shall be exempt from taxation in accordance with subsection (a) of this section;
50. Real and personal property located at 415 Tower Hill Road within the town of North Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
51. As an effort to promote business growth, tangible business or personal property, in whole or in part, within the town of Charlestown’s community limits, subject to authorization by formal action of the town council of the town of Charlestown;
52. All real and personal property located at 1300 Frenchtown Road, within the town of East Greenwich, identified as assessor’s map 027, plat 019, lot 071, and known as the New England Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
53. Real and tangible personal property of Mount Saint Charles Academy located within the city of Woonsocket, specifically identified as the following assessor’s plats and lots: Logee Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310; Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47;
54. Real and tangible personal property of Steere House, a Rhode Island nonprofit corporation, located in Providence, Rhode Island;
55. Real and personal property located within the town of West Warwick of Tides Family Services, Inc., a Rhode Island nonprofit corporation;
56. Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444;
57. Real and personal property located within the town of Middletown of Lucy’s Hearth, a Rhode Island nonprofit corporation;
58. Real and tangible personal property of Habitat for Humanity of Rhode Island—Greater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode Island;
59. Real and personal property of the Artic Playhouse, a Rhode Island nonprofit corporation, located in the town of West Warwick at 1249 Main Street;
60. Real and personal property located at 321 Main Street, within the town of South Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
61. Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit § 501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city council of Pawtucket may from time to time determine;
62. Real and personal property of North Kingstown, Exeter Animal Protection League, Inc., dba “Pet Refuge,” 500 Stony Lane, a Rhode Island nonprofit corporation, located in North Kingstown, Rhode Island;
63. Real and personal property located within the city of East Providence of Foster Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable nonprofit corporation;
64. Real and personal property located at 54 Kelly Avenue within the town of East Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit corporation;
65. Real and tangible personal property of Providence Country Day School, a Rhode Island nonprofit corporation, located in East Providence, Rhode Island and further identified as plat 406, block 6, lot 6, and plat 506, block 1, lot 8;
66. As an effort to promote business growth, tangible business or personal property, in whole or in part, within the town of Bristol’s community limits, subject to authorization by formal action of the town council of the town of Bristol;
67. Real and tangible personal property of the Heritage Harbor Foundation, a Rhode Island nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within the city of East Providence;
68. Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code, located in North Kingstown, Rhode Island, with a physical address of 7450 Post Road, and further identified as plat 108, lot 83;
69. Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a La Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island denominated at the time this subsection was adopted as Plat 83 Lot 276 by the tax assessor for the city of Providence comprising approximately 26.08 acres of land along with all buildings and improvements that have been or may be made; and
70. Real and tangible personal property of The Providence Community Health Centers, Inc., a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island.
Except as provided below, when a city or town taxes a for-profit hospital facility, the value of its real property shall be the value determined by the most recent full revaluation or statistical property update performed by the city or town; provided, however, in the year a nonprofit hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit hospital facility is initially established, the value of the real property and personal property of the for-profit hospital facility shall be determined by a valuation performed by the assessor for the purpose of determining an initial assessed value of real and personal property, not previously taxed by the city or town, as of the most recent date of assessment pursuant to § 44-5-1 , subject to a right of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with a direct appeal from an adverse decision to the Rhode Island superior court business calendar. <<<<<<< HEAD

A “for-profit hospital facility” includes all real and personal property affiliated with any hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit hospital facility under § 44-3-9 or other laws specific to the particular city or town relating to stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in that year only the amount levied by the city or town and/or the amount payable under the stabilization agreement for that year related to the for-profit hospital facility shall not be counted towards determining the maximum tax levy permitted under § 44-5-2 .

History of Section. G.L. 1896, ch. 44, § 2; P.L. 1901, ch. 844, § 1; G.L. 1909, ch. 56, § 2; P.L. 1912, ch. 769, § 38; P.L. 1921, ch. 2052, § 1; G.L. 1923, ch. 58, § 2; G.L. 1938, ch. 29, § 2; P.L. 1947, ch. 1855, § 1; P.L. 1947, ch. 1920, § 1; G.L. 1956, § 44-3-3 ; P.L. 1960, ch. 186, § 1; P.L. 1961, ch. 69, § 1; P.L. 1966, ch. 242, § 3; P.L. 1966, ch. 245, § 1; P.L. 1966, ch. 262, § 1; P.L. 1967, ch. 191, § 1; P.L. 1970, ch. 60, §§ 1, 5; P.L. 1974, ch. 200, art. 1, § 3; P.L. 1975, ch. 75, § 1; P.L. 1975, ch. 291, § 1; P.L. 1976, ch. 131, § 1; P.L. 1977, ch. 182, § 16; P.L. 1979, ch. 290, § 1; P.L. 1979, ch. 307, § 1; P.L. 1979, ch. 335, § 1; P.L. 1980, ch. 401, § 1; P.L. 1982, ch. 199, § 1; P.L. 1982, ch. 451, § 1; P.L. 1983, ch. 207, § 2; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1985, ch. 363, § 2; P.L. 1985, ch. 515, § 1; P.L. 1986, ch. 198, § 48; P.L. 1986, ch. 267, § 1; P.L. 1986, ch. 400, § 2; P.L. 1987, ch. 147, § 1; P.L. 1988, ch. 52, § 1; P.L. 1988, ch. 84, § 94; P.L. 1990, ch. 65, art. 24, § 1; P.L. 1990, ch. 356, § 1; P.L. 1992, ch. 449, § 1; P.L. 1993, ch. 470, § 1; P.L. 1995, ch. 352, § 1; P.L. 1996, ch. 116, § 1; P.L. 1996, ch. 252, § 1; P.L. 1997, ch. 38, § 1; P.L. 1997, ch. 357, § 5; P.L. 1999, ch. 231, § 1; P.L. 2002, ch. 266, § 1; P.L. 2002, ch. 341, § 1; P.L. 2003, ch. 402, § 1; P.L. 2004, ch. 323, § 1; P.L. 2004, ch. 526, § 1; P.L. 2004, ch. 571, § 1; P.L. 2004, ch. 603, § 1; P.L. 2004, ch. 614, § 1; P.L. 2006, ch. 256, § 1; P.L. 2006, ch. 356, § 1; P.L. 2006, ch. 470, § 1; P.L. 2008, ch. 98, § 36; P.L. 2008, ch. 145, § 36; P.L. 2011, ch. 10, § 1; P.L. 2011, ch. 13, § 1; P.L. 2013, ch. 159, § 1; P.L. 2013, ch. 192, § 2; P.L. 2013, ch. 205, § 1; P.L. 2013, ch. 240, § 2; P.L. 2013, ch. 510, § 1; P.L. 2013, ch. 512, § 1; P.L. 2013, ch. 513, § 1; P.L. 2013, ch. 518, § 1; P.L. 2013, ch. 520, § 1; P.L. 2013, ch. 523, § 1; P.L. 2013, ch. 524, § 1; P.L. 2013, ch. 525, § 1; P.L. 2013, ch. 527, § 1; P.L. 2013, ch. 531, § 1; P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L. 2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542, § 1; P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016, ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1; P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch. 250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L. 2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316, § 1; P.L. 2016, ch. 518, § 1; P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017, ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1; P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch. 311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L. 2018, ch. 335, § 1; P.L. 2019, ch. 159, § 1; P.L. 2019, ch. 167, § 1; P.L. 2020, ch. 28, § 1; P.L. 2020, ch. 35, § 1; P.L. 2020, ch. 75, § 1; P.L. 2020, ch. 78, § 1; P.L. 2021, ch. 9, § 1, effective May 6, 2021; P.L. 2021, ch. 12, § 1, effective May 5, 2021; P.L. 2021, ch. 29, § 1, effective June 1, 2021; P.L. 2021, ch. 30, § 1, effective June 1, 2021; P.L. 2021, ch. 33, § 1, effective June 1, 2021; P.L. 2021, ch. 34, § 1, effective June 1, 2021; P.L. 2021, ch. 294, § 1, effective July 9, 2021; P.L. 2021, ch. 295, § 1, effective July 9, 2021.

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History of Section.

G.L. 1896, ch. 44, § 2; P.L. 1901, ch. 844, § 1; G.L. 1909, ch. 56, § 2; P.L. 1912, ch. 769, § 38; P.L. 1921, ch. 2052, § 1; G.L. 1923, ch. 58, § 2; G.L. 1938, ch. 29, § 2; P.L. 1947, ch. 1855, § 1; P.L. 1947, ch. 1920, § 1; G.L. 1956, § 44-3-3 ; P.L. 1960, ch. 186, § 1; P.L. 1961, ch. 69, § 1; P.L. 1966, ch. 242, § 3; P.L. 1966, ch. 245, § 1; P.L. 1966, ch. 262, § 1; P.L. 1967, ch. 191, § 1; P.L. 1970, ch. 60, §§ 1, 5; P.L. 1974, ch. 200, art. 1, § 3; P.L. 1975, ch. 75, § 1; P.L. 1975, ch. 291, § 1; P.L. 1976, ch. 131, § 1; P.L. 1977, ch. 182, § 16; P.L. 1979, ch. 290, § 1; P.L. 1979, ch. 307, § 1; P.L. 1979, ch. 335, § 1; P.L. 1980, ch. 401, § 1; P.L. 1982, ch. 199, § 1; P.L. 1982, ch. 451, § 1; P.L. 1983, ch. 207, § 2; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1985, ch. 363, § 2; P.L. 1985, ch. 515, § 1; P.L. 1986, ch. 198, § 48; P.L. 1986, ch. 267, § 1; P.L. 1986, ch. 400, § 2; P.L. 1987, ch. 147, § 1; P.L. 1988, ch. 52, § 1; P.L. 1988, ch. 84, § 94; P.L. 1990, ch. 65, art. 24, § 1; P.L. 1990, ch. 356, § 1; P.L. 1992, ch. 449, § 1; P.L. 1993, ch. 470, § 1; P.L. 1995, ch. 352, § 1; P.L. 1996, ch. 116, § 1; P.L. 1996, ch. 252, § 1; P.L. 1997, ch. 38, § 1; P.L. 1997, ch. 357, § 5; P.L. 1999, ch. 231, § 1; P.L. 2002, ch. 266, § 1; P.L. 2002, ch. 341, § 1; P.L. 2003, ch. 402, § 1; P.L. 2004, ch. 323, § 1; P.L. 2004, ch. 526, § 1; P.L. 2004, ch. 571, § 1; P.L. 2004, ch. 603, § 1; P.L. 2004, ch. 614, § 1; P.L. 2006, ch. 256, § 1; P.L. 2006, ch. 356, § 1; P.L. 2006, ch. 470, § 1; P.L. 2008, ch. 98, § 36; P.L. 2008, ch. 145, § 36; P.L. 2011, ch. 10, § 1; P.L. 2011, ch. 13, § 1; P.L. 2013, ch. 159, § 1; P.L. 2013, ch. 192, § 2; P.L. 2013, ch. 205, § 1; P.L. 2013, ch. 240, § 2; P.L. 2013, ch. 510, § 1; P.L. 2013, ch. 512, § 1; P.L. 2013, ch. 513, § 1; P.L. 2013, ch. 518, § 1; P.L. 2013, ch. 520, § 1; P.L. 2013, ch. 523, § 1; P.L. 2013, ch. 524, § 1; P.L. 2013, ch. 525, § 1; P.L. 2013, ch. 527, § 1; P.L. 2013, ch. 531, § 1; P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L. 2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542, § 1; P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016, ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1; P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch. 250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L. 2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316, § 1; P.L. 2016, ch. 518, § 1; P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017, ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1; P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch. 311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L. 2018, ch. 335, § 1; P.L. 2019, ch. 159, § 1; P.L. 2019, ch. 167, § 1; P.L. 2020, ch. 28, § 1; P.L. 2020, ch. 35, § 1; P.L. 2020, ch. 75, § 1; P.L. 2020, ch. 78, § 1; P.L. 2021, ch. 9, § 1, effective May 6, 2021; P.L. 2021, ch. 12, § 1, effective May 5, 2021; P.L. 2021, ch. 29, § 1, effective June 1, 2021; P.L. 2021, ch. 30, § 1, effective June 1, 2021; P.L. 2021, ch. 33, § 1, effective June 1, 2021; P.L. 2021, ch. 34, § 1, effective June 1, 2021; P.L. 2021, ch. 294, § 1, effective July 9, 2021; P.L. 2021, ch. 295, § 1, effective July 9, 2021.

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Compiler’s Notes.

P.L. 2011, ch. 10, § 1, and P.L. 2011, ch. 13, § 1 enacted identical amendments to this section.

P.L. 2013, ch. 159, § 1, and P.L. 2013, ch. 205, § 1 enacted identical amendments to this section.

P.L. 2013, ch. 192, § 2, and P.L. 2013, ch. 240, § 2 enacted identical amendments to this section.

P.L. 2013, ch. 510, § 1, and P.L. 2013, ch. 523, § 1 enacted identical amendments to this section.

P.L. 2013, ch. 512, § 1, and P.L. 2013, ch. 524, § 1 enacted identical amendments to this section.

P.L. 2013, ch. 513, § 1, and P.L. 2013, ch. 525, § 1 enacted identical amendments to this section.

P.L. 2013, ch. 518, § 1, and P.L. 2013, ch. 527, § 1 enacted identical amendments to this section.

This section was amended by fourteen acts ( P.L. 2013, ch. 159, § 1; P.L. 2013, ch. 192, § 2; P.L. 2013, ch. 205, § 1; P.L. 2013, ch. 240, § 2; P.L. 2013, ch. 510, § 1; P.L. 2013, ch. 512, § 1; P.L. 2013, ch. 513, § 1; P.L. 2013, ch. 518, § 1; P.L. 2013, ch. 520, § 1; P.L. 2013, ch. 523, § 1; P.L. 2013, ch. 524, § 1; P.L. 2013, ch. 525, § 1; P.L. 2013, ch. 527, § 1; P.L. 2013, ch. 531, § 1) passed by the 2013 General Assembly. Since the changes are not in conflict with each other, this section is set out as amended by all fourteen acts.

This section was amended by seven acts ( P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L. 2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542, § 1) passed by the 2014 General Assembly. Since the changes are not in conflict with each other, this section is set out as amended by all seven acts.

P.L. 2014, ch. 339, § 1, and P.L. 2014, ch. 542, § 1 enacted identical amendments to this section.

P.L. 2014, ch. 345, § 1, and P.L. 2014, ch. 388, § 1 enacted identical amendments to this section.

P.L. 2014, ch. 362, § 1, and P.L. 2014, ch. 379, § 1 enacted identical amendments to this section.

This section was amended by nineteen acts ( P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016, ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1; P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch. 250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L. 2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316, § 1; P.L. 2016, ch. 518, § 1) passed by the 2016 General Assembly. Since the changes are not in conflict with each other, this section is set out as amended by all nineteen acts.

P.L. 2016, ch. 85, § 1, and P.L. 2016, ch. 89, § 1 enacted identical amendments to this section.

P.L. 2016, ch. 115, § 1, and P.L. 2016, ch. 123, § 1 enacted identical amendments to this section.

P.L. 2016, ch. 149, § 6, and P.L. 2016, ch. 163, § 6 enacted identical amendments to this section.

P.L. 2016, ch. 216, § 1, and P.L. 2016, ch. 250, § 1 enacted identical amendments to this section.

P.L. 2016, ch. 224, § 1, and P.L. 2016, ch. 292, § 1 enacted identical amendments to this section.

P.L. 2016, ch. 228, § 1, and P.L. 2016, ch. 283, § 1 enacted identical amendments to this section.

P.L. 2016, ch. 245, § 1, and P.L. 2016, ch. 284, § 1 enacted identical amendments to this section.

P.L. 2016, ch. 298, § 1, and P.L. 2016, ch. 313, § 1 enacted identical amendments to this section.

P.L. 2016, ch. 299, § 1, and P.L. 2016, ch. 316, § 1 enacted identical amendments to this section.

This section was amended by six acts ( P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017, ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1) as passed by the 2017 General Assembly. Since the changes are not in conflict with each other, the section is set out as amended by all six acts.

P.L. 2017, ch. 44, § 1, and P.L. 2017, ch. 46, § 1 enacted identical amendments to this section.

P.L. 2017, ch. 273, § 1, and P.L. 2017, ch. 289, § 1 enacted identical amendments to this section.

P.L. 2017, ch. 453, § 1, and P.L. 2017, ch. 467, § 1 enacted identical amendments to this section.

This section was amended by eight acts ( P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch. 311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L. 2018, ch. 335, § 1) as passed by the 2018 General Assembly. Since the acts are not in conflict with each other, the section is set out as amended by all eight acts.

P.L. 2018, ch. 300, § 1, and P.L. 2018, ch. 332, § 1 enacted identical amendments to this section.

P.L. 2018, ch. 307, § 1, and P.L. 2018, ch. 325, § 1 enacted identical amendments to this section.

P.L. 2018, ch. 308, § 1, and P.L. 2018, ch. 330, § 1 enacted identical amendments to this section.

P.L. 2018, ch. 311, § 1, and P.L. 2018, ch. 335, § 1 enacted identical amendments to this section.

P.L. 2019, ch. 159, § 1, and P.L. 2019, ch. 167, § 1 enacted identical amendments to this section.

This section was amended by four acts ( P.L. 2020, ch. 28, § 1; P.L. 2020, ch. 35, § 1; P.L. 2020, ch. 75, § 1; P.L. 2020, ch. 78, § 1) as passed by the 2020 General Assembly. Since the acts are not in conflict with each other, the section is set out as amended by all four acts.

P.L. 2020, ch. 28, § 1, and P.L. 2020, ch. 35, § 1 enacted identical amendments to this section.

P.L. 2020, ch. 75, § 1, and P.L. 2020, ch. 78, § 1 enacted identical amendments to this section.

This section was amended by eight acts ( P.L. 2021, ch. 9, § 1; P.L. 2021, ch. 12, § 1; P.L. 2021, ch. 29, § 1; P.L. 2021, ch. 30, § 1; P.L. 2021, ch. 33, § 1; P.L. 2021, ch. 34, § 1; P.L. 2021, ch. 294, § 1; P.L. 2021, ch. 295, § 1) as passed by the 2021 General Assembly. Since the acts are not in conflict with each other, the section is set out as amended by all eight acts.

P.L. 2021, ch. 9, § 1, and P.L. 2021, ch. 12, § 1 enacted identical amendments to this section.

P.L. 2021, ch. 29, § 1, and P.L. 2021, ch. 30, § 1 enacted identical amendments to this section.

P.L. 2021, ch. 33, § 1, and P.L. 2021, ch. 34, § 1 enacted identical amendments to this section.

P.L. 2021, ch. 294, § 1, and P.L. 2021, ch. 295, § 1 enacted identical amendments to this section.

Effective Dates.

P.L. 2016, ch. 149, § 8, provides that the amendment to this section by that act takes effect upon passage [June 27, 2016], except as otherwise may be provided therein.

P.L. 2016, ch. 163, § 8, provides that the amendment to this section by that act takes effect upon passage [June 27, 2016], except as otherwise may be provided therein.

P.L. 2019, ch. 159, § 2, provides that the amendment to this section by that act takes effect on December 31, 2019.

P.L. 2019, ch. 167, § 2, provides that the amendment to this section by that act takes effect on December 31, 2019.

Retroactive Effective Dates.

P.L. 2016, ch. 228, § 2 provides: “This act shall take effect upon passage [July 1, 2016] and shall apply retroactively to December 31, 2015.”

P.L. 2016, ch. 283, § 2 provides: “This act shall take effect upon passage [July 1, 2016] and shall apply retroactively to December 31, 2015.”

P.L. 2021, ch. 9, § 2, provides that the amendment to this section by that act takes effect upon passage [May 6, 2021] and shall apply retroactively to December 31, 2019.

P.L. 2021, ch. 12, § 2, provides that the amendment to this section by that act takes effect upon passage [May 5, 2021] and shall apply retroactively to December 31, 2019.

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>>>>>>> origin/main Applicability.

P.L. 2016, ch. 224, § 2 provides that the amendment to this section by that act takes effect upon passage [July 1, 2016], and shall apply to all taxes due and payable on and after July 1, 2018.

P.L. 2016, ch. 292, § 2 provides that the amendment to this section by that act takes effect upon passage [July 1, 2016], and shall apply to all taxes due and payable on and after July 1, 2018.

Cross References.

Bank subject to bank tax, exemption of intangibles, § 44-14-17 .

Credit union property, exemption, § 19-5-1 et seq.

Employees’ trust, exemption, § 28-17-3 .

Federal lands, exemption, §§ 42-1-4 , 42-2-2 .

Housing authority property, exemption, § 45-25-28 .

Kent county water district, exemption, § 39-16-13 .

Mount Hope bridge authority assets, exemption, § 24-13-24.

Municipal employees’ retirement system benefits, § 45-21-45 .

Redevelopment, property taken for, § 45-32-40 .

Retirement system benefits, exemption, § 36-10-32 .

School exemption, termination for noncompliance with regulations, § 16-38-11 .

Turnpike and bridge authority, exemption of property, § 24-12-31 .

Utility, property exempt, §§ 44-13-12 , 44-13-13 .

Utility taxed as public service corporation, exemption of securities, § 44-13-14 .

Waterworks, exemption, § 39-15-11 .

NOTES TO DECISIONS

<<<<<<< HEAD ======= >>>>>>> origin/main Constitutionality.
<<<<<<< HEAD ======= >>>>>>> origin/main Airport Property.
<<<<<<< HEAD ======= >>>>>>> origin/main Assessments for Improvements.
<<<<<<< HEAD ======= >>>>>>> origin/main Brown University Professors.
<<<<<<< HEAD ======= >>>>>>> origin/main Charitable Bequests.
<<<<<<< HEAD ======= >>>>>>> origin/main Conflicting Status Determinations.
<<<<<<< HEAD ======= >>>>>>> origin/main Foreign Corporations.
<<<<<<< HEAD ======= >>>>>>> origin/main Fraternal Organizations.
<<<<<<< HEAD ======= >>>>>>> origin/main Free Public Schools.
<<<<<<< HEAD ======= >>>>>>> origin/main Government Bonds.
<<<<<<< HEAD ======= >>>>>>> origin/main Historical and Cultural Societies.
<<<<<<< HEAD ======= >>>>>>> origin/main Hospitals.
<<<<<<< HEAD ======= >>>>>>> origin/main Libraries.
<<<<<<< HEAD ======= >>>>>>> origin/main Railroads.
<<<<<<< HEAD ======= >>>>>>> origin/main Religious and Educational Property.
<<<<<<< HEAD ======= >>>>>>> origin/main State Property.
<<<<<<< HEAD ======= >>>>>>> origin/main Strict Construction.
- <<<<<<< HEAD ======= >>>>>>> origin/main — Failure Over Time to Tax Property.
- <<<<<<< HEAD ======= >>>>>>> origin/main — Resolution of Doubt or Ambiguity.
<<<<<<< HEAD ======= >>>>>>> origin/main Utilities.

Constitutionality.

Tax exemptions granted to religious societies, organizations and their property as is common practice are not in derogation of the religious freedom clauses of state and federal constitutions. General Fin. Corp. v. Archetto, 93 R.I. 392 , 176 A.2d 73, 1961 R.I. LEXIS 123 (1961).

The exemption to taxation granted for religious kindred associations is not in derogation of art. 1, Sec. 2 of the constitution specifying all laws should be made for the good of the whole and the burdens fairly distributed among its citizens, also Sec. 16 of such article prohibiting the taking of private property for public uses without just compensation. General Fin. Corp. v. Archetto, 93 R.I. 392 , 176 A.2d 73, 1961 R.I. LEXIS 123 (1961).

Airport Property.

Although state-owned real property, buildings, improvements, and tangible personal property attached to, contained in, or used in connection with property which is leased or rented for a term of 10 or more years is to be taxed to the lessee, R.I. General Laws § 44-4-4.1(5) excluded state property leased for purposes which were necessary to the operation of an airport; therefore, leasehold improvements by airlines under lease with Rhode Island Airport Corporation (RIAC) were tax exempt, since the lease provided that RIAC was owner of leasehold improvements, and lease did not extinguish exempt status. Delta Airlines, Inc. v. Neary, 785 A.2d 1123, 2001 R.I. LEXIS 251 (R.I. 2001).

Assessments for Improvements.

Religious societies are not exempt from payment of assessments for the laying out of a street under a special act. Second Universalist Soc'y v. Providence, 6 R.I. 235 , 1859 R.I. LEXIS 34 (1859).

Estates used for religious or educational purposes are not exempt from assessments made for the benefits conferred by street improvements, provided the assessments do not exceed the benefits. In re College Street, 8 R.I. 474 , 1867 R.I. LEXIS 8 (1867).

Brown University Professors.

Exemptions of the president and professors of Brown University do not extend to associate or assistant professors despite previous failure of officials to distinguish between grades of faculty. Weimar v. Newman, 78 R.I. 221 , 80 A.2d 887, 1951 R.I. LEXIS 61 (1951).

Charitable Bequests.

The exemption provided by this section does not attach to a testamentary bequest to a charitable institution until the property in question has been actually distributed to the legatee and such property, while it remains in the hands of the executor, is taxable. Estate of Wickes v. Stein, 107 R.I. 260 , 266 A.2d 911, 1970 R.I. LEXIS 768 (1970).

Conflicting Status Determinations.

When the public utility commission and the superior court, in interpreting § 39-1-2(7) (now (20)), arrive at opposite determinations concerning a limited partnership’s status as a public utility, the declaratory judgment of the commission is entitled to deference and is applicable for purposes of tax exemption determinations provided by this section. Pawtucket Power Assocs. Ltd. Partnership v. Pawtucket, 622 A.2d 452, 1993 R.I. LEXIS 72 (R.I. 1993).

Foreign Corporations.

A foreign corporation will be adjudged on the question of exemption by the laws of this state and not by its charter and the laws of the foreign state. Society for Preservation of New Eng. Antiquities v. Tax Assessors, 62 R.I. 302 , 5 A.2d 293, 1939 R.I. LEXIS 29 (1939).

Fraternal Organizations.

Corporation had burden of proving that it was a fraternal corporation and that its entire net income derived from exempted property was applied exclusively to charitable purposes. Knights of Columbus Bldg. Ass'n v. Gorham, 67 R.I. 423 , 24 A.2d 899, 1942 R.I. LEXIS 13 (1942).

Corporation organized under business corporation act which had neither objected to assessment nor protested against payment of taxes for fifteen years was not entitled to exemption as a fraternal corporation in absence of proof that entire net income was applied exclusively to charitable purposes. Knights of Columbus Bldg. Ass'n v. Gorham, 67 R.I. 423 , 24 A.2d 899, 1942 R.I. LEXIS 13 (1942).

Corporation organized under business corporation act, having capital stock, and whose articles of association did not restrict stockholders’ right to receive income, was not entitled to exemption as a fraternal corporation, even though its bylaws recited that purpose was to provide facilities for use of a fraternal organization. Knights of Columbus Bldg. Ass'n v. Gorham, 67 R.I. 423 , 24 A.2d 899, 1942 R.I. LEXIS 13 (1942).

Free Public Schools.

The exemption of “buildings for free public schools” does not extend to realty held by a religious corporation and used as a parochial school, even though instruction is gratuitous and open to all persons. St. Joseph's Church v. Assessors of Taxes, 12 R.I. 19 , 1878 R.I. LEXIS 4 (1878).

Government Bonds.

The cash market value of U.S. government bonds over and above their par value was not taxable. Rhode Island Hosp. Trust Co. v. Armington, 21 R.I. 33 , 41 A. 570, 1898 R.I. LEXIS 7 (1898).

Historical and Cultural Societies.

Paragraph (8) of this section is not applicable to historical and cultural society where special statute relating to it contains a tax exemption provision. Preservation Soc'y v. Assessor of Taxes, 104 R.I. 559 , 247 A.2d 430, 1968 R.I. LEXIS 684 (1968).

Hospitals.

Where corporation was established to support local hospital in charitable functions, real estate owned by corporation was free from city tax assessments where it leased commercially and all income was used to support and maintain hospital. Woonsocket Hosp. v. Lagace, 113 R.I. 95 , 318 A.2d 472, 1974 R.I. LEXIS 1143 (1974).

Even though a portion of the property owned by the hospital is leased to private entities, since the rental income is deposited in the general accounts and used for operating and maintenance expenses of the hospital, the entire property is exempt from taxation by virtue of the hospital charter. Rhode Island Hosp. v. City of Providence, 693 A.2d 1040, 1997 R.I. LEXIS 146 (R.I. 1997).

Where corporation’s corporate administrative offices were used to manage both hospital and non-hospital entities, the office equipment and furniture at the corporation’s administrative offices were not held exclusively for a hospital for the sick or disabled and, accordingly, were not exempt from taxation under R.I. Gen. Laws § 44-3-3(12). Lifespan Corp. v. City of Providence, 776 A.2d 1061, 2001 R.I. LEXIS 187 (R.I. 2001).

Libraries.

A library is not exempt as a public library if the privilege of using it is confined to the stockholders and their licensees. Providence Athenaeum v. Tripp, 9 R.I. 559 , 1870 R.I. LEXIS 23 (1870).

Railroads.

Railroads, although subject to strict regulation, are private corporations and not entitled to exemption. Providence & W. R.R. v. Wright, 2 R.I. 459 , 1853 R.I. LEXIS 20 (1853).

Religious and Educational Property.

The residence of a clergyman is not exempt from taxation as a building for religious worship even though one room is so used. St. Joseph's Church v. Assessors of Taxes, 12 R.I. 19 , 1878 R.I. LEXIS 4 (1878).

The exemption provided for buildings used for religious purposes applies even though such building is also used for incidental educational purposes not interfering with the religious purposes. St. Mary's Church v. Tripp, 14 R.I. 307 , 1883 R.I. LEXIS 69 (1883).

The words “so far as the same is used exclusively” are words of extent so that unless the property is used exclusively for religious and educational purposes it is not exempt from taxation. In re Pawtucket, 24 R.I. 86 , 52 A. 679, 1902 R.I. LEXIS 21 (1902).

Property owned and used as a vacation home was not exempt on the ground that it was used solely “for the aid or support of poor friendless children” where each child paid a weekly charge and property was not used exclusively for educational purposes. Girls' Friendly Soc'y v. Stafford, 46 R.I. 29 , 124 A. 470, 1924 R.I. LEXIS 40 (1924).

Corporation was not entitled to exemption as a public charitable institution devoted exclusively to educational purposes where the words “education” or “educational” did not appear in the charter and the premises involved were not in fact used exclusively for educational purposes. Society for Preservation of New Eng. Antiquities v. Tax Assessors, 62 R.I. 302 , 5 A.2d 293, 1939 R.I. LEXIS 29 (1939).

Building used partly as a residence for teachers was not exempt as an educational building. In re Pawtucket, 24 R.I. 86 , 52 A. 679, 1902 R.I. LEXIS 21 (1902); Sisterhood of Holy Nativity v. Tax Assessors, 73 R.I. 445 , 57 A.2d 184, 1948 R.I. LEXIS 13 (1948).

Where occupancy of residences on school grounds by faculty members and their families is for the benefit of the school rather than of the occupants — is intended to serve the ends for which the school is maintained, is adapted thereto and actually accomplishes that object — it becomes in itself an exclusively educational use. Order of St. Benedict v. Gordon, 417 A.2d 881, 1980 R.I. LEXIS 1710 (R.I. 1980).

Despite the fact that a school’s dormitory complex provides residences for certain faculty members and their families, this “incidental” use of the property does not defeat its tax-exempt status, for the use is itself exclusively educational. Order of St. Benedict v. Gordon, 417 A.2d 881, 1980 R.I. LEXIS 1710 (R.I. 1980).

State Property.

Building constructed by state under lease which provided that all buildings constructed by state belonged to the state was exempt from taxation. O'Reilly v. Clarke, 48 R.I. 407 , 137 A. 783, 1927 R.I. LEXIS 65 (1927).

Fraternity houses used as dormitories on Rhode Island University campus and fully paid for were not taxable as buildings and improvements but were taxable as tangible personal property of the fraternity. Powers v. Harvey, 81 R.I. 378 , 103 A.2d 551, 1954 R.I. LEXIS 97 (1954).

Property belonging to the Rhode Island Recreational Building Authority is not exempt from taxation under subsection (1) as a public instrumentality of the state. Rhode Island Recreational Bldg. Auth. v. East Greenwich Fire Dist., 505 A.2d 1139, 1986 R.I. LEXIS 414 (R.I. 1986).

Strict Construction.

Laws exempting property from taxation are to be strictly construed. Woonsocket Hosp. v. Quinn, 54 R.I. 424 , 173 A. 550, 1934 R.I. LEXIS 106 (1934); Knights of Columbus Bldg. Ass'n v. Gorham, 67 R.I. 423 , 24 A.2d 899, 1942 R.I. LEXIS 13 (1942).

In construing a section setting forth an exemption from taxation, the words used are to be given their plain meaning unless a contrary intention clearly appears; except where the language admits of ambiguity, the words of a statute cannot be interpreted or extended but must be applied literally. City of Providence v. Killoran, 447 A.2d 369, 1982 R.I. LEXIS 924 (R.I. 1982).

— Failure Over Time to Tax Property.

A right of exemption from taxation cannot be claimed merely because of the failure to tax property for a long period. City of Providence v. Killoran, 447 A.2d 369, 1982 R.I. LEXIS 924 (R.I. 1982).

— Resolution of Doubt or Ambiguity.

If doubt or ambiguity exists in a statute granting a tax exemption, such doubt must be resolved in favor of taxation. City of Providence v. Killoran, 447 A.2d 369, 1982 R.I. LEXIS 924 (R.I. 1982).

Utilities.

Rhode Island Legislature does not intend renewable energy systems to be exempt only if the various cities and towns enact ordinances; moreover, such an interpretation would cause an inconsistency with the statute that defines “manufacturer” because it expressly creates an exception for public utilities and certain non-regulated power producers. DePasquale v. Cwiek, 129 A.3d 72, 2016 R.I. LEXIS 5 (R.I. 2016).

Wind turbine was not subject to taxation because the manufacturing equipment exemption applied; an exception to the exemption did not apply here based on a sale of electricity from the turbine to a National Grid. Rather, the exception excluded from the exemption only those nonregulated power producers commencing commercial operation by selling electricity at retail or taking title to generating facilities on or after July 1, 1997. DePasquale v. Cwiek, 129 A.3d 72, 2016 R.I. LEXIS 5 (R.I. 2016).

Collateral References.

Acceptance of dedicated street, necessity of, to relieve it from taxation. 5 A.L.R. 1537.

Allowability of federal tax benefits to a private, racially segregated school or college. 7 A.L.R. Fed. 548.

Athletic fields, or property used for social or recreational purposes, exemption of. 143 A.L.R. 274.

Availability of tax exemption to property held on lease from exempt owner. 54 A.L.R.3d 402.

Bond or warrant of governmental subdivision as subject of taxation or exemption. 26 A.L.R. 547; 44 A.L.R. 510.

Boy Scout or Girl Scout organization, exemption of property of. 116 A.L.R. 378.

Cemetery, exemption as affected by use to which property is put or for which it is intended. 168 A.L.R. 285.

Chamber of commerce, exemption of. 152 A.L.R. 181.

Charitable organizations, exemption from taxation. 34 A.L.R. 634; 62 A.L.R. 328; 108 A.L.R. 284.

Common or public school entitled to exemption from taxation, what constitutes. 113 A.L.R. 715.

Consent to state taxation of federal property or instrumentalities as affecting exemption thereof under provision of state enabling act, constitution or statute. 168 A.L.R. 547.

Constitutional exemption from taxation as subject to legislative regulation respecting conditions of its assertion. 4 A.L.R.2d 744.

Conveyance, effect on exemption of real estate from taxation of reservation of option or conditions in, which may operate to defeat or extinguish title of exempt grantee. 98 A.L.R. 1372.

Cooperation or compact between states as to mutual tax exemptions. 134 A.L.R. 1417; 1423.

Declaratory judgment on question of exemption. 132 A.L.R. 1142; 11 A.L.R.2d 359.

Equitable title under executory contract for purchase of real property as sustaining exemption from taxation. 156 A.L.R. 1301.

Executory contract with exempt vendor, tax on property held under. 166 A.L.R. 595.

Extent of area within tax exemption extended to property used for educational, religious, or charitable purposes. 134 A.L.R. 1176.

Failure to claim exemption or delay in claiming exemption for past years, tax exemption as affected by. 115 A.L.R. 1484.

Fraternal or relief association, exemption of property of. 22 A.L.R. 907; 83 A.L.R. 773.

Fraternity house or dormitory of college, exemption of. 66 A.L.R.2d 904.

Government securities or property, state power to free from taxation, as affected by constitutional enumeration of subjects of tax exemption. 9 A.L.R. 436.

Hospital as within tax exemption provision not specifically naming hospitals. 144 A.L.R. 1483.

Labor organization, exemption of property from taxation. 23 A.L.R. 813; 172 A.L.R. 1070.

Lessee’s use of property for tax-exempt purposes as affecting exemption. 55 A.L.R.3d 422.

Municipally owned or operated stadium, auditorium, and similar property, exemption from taxation. 16 A.L.R.2d 1376.

Nursing homes as exempt from property taxation. 34 A.L.R.5th 529.

Particular educational, religious, or charitable institution, constitutionality of exemption of, from taxation. 2 A.L.R. 471.

Qualification of health care entities for federal tax exemption as charitable organization under 26 USCS § 501(c)(3). 134 A.L.R. Fed. 395.

Religious body or society, tax exemption, construction. 17 A.L.R. 1027; 168 A.L.R. 1222.

Religious, educational, charitable, or hospital organizations, recreational facilities and living quarters for personnel as within contemplation of tax exemptions extended to property of. 55 A.L.R.3d 349.

Religious, educational, or charitable body, publication or sale of literature, use of property or income for, as affecting tax exemption of. 154 A.L.R. 895.

Religious or charitable body, property which it has no right to hold, exemption of. 27 A.L.R. 1047.

Religious or charitable purpose, prospective use of property for as affecting exemption from taxation. 54 A.L.R.3d 9.

Remission, release or compromise of tax as an invalid exemption from taxation. 99 A.L.R. 1068; 28 A.L.R.2d 1425.

Sunday school association, exemption from taxation. 17 A.L.R. 1046; 168 A.L.R. 1222.

Time of acquisition of title by party entitled to exemption, tax exemption of real property as affected by. 54 A.L.R.2d 996.

Trust, extension of tax exemption to property held upon, by a charitable religious or similar body generally within benefits of exemption. 138 A.L.R. 116.

When is property owned by state or local governmental body put to public use so as to be eligible for property tax exemption. 114 A.L.R.5th 561.

Y.M.C.A. or Y.W.C.A., exemption from taxation. 17 A.L.R. 1047; 34 A.L.R. 1067; 81 A.L.R. 1453; 168 A.L.R. 1222.

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>>>>>>> origin/main 44-3-3. Property exempt. [Effective January 1, 2022.]

The following property is exempt from taxation:
1. Property belonging to the state, except as provided in § 44-4-4.1 ;
2. Lands ceded or belonging to the United States;
3. Bonds and other securities issued and exempted from taxation by the government of the United States or of this state;
4. Real estate, used exclusively for military purposes, owned by chartered or incorporated organizations approved by the adjutant general and composed of members of the national guard, the naval militia, or the independent, chartered-military organizations;
5. Buildings for free public schools, buildings for religious worship, and the land upon which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so far as the buildings and land are occupied and used exclusively for religious or educational purposes;
6. Dwellings houses and the land on which they stand, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling house is located, whichever is the greater, owned by, or held in trust for, any religious organization and actually used by its officiating clergy; provided, further, that in the town of Charlestown, where the property previously described in this paragraph is exempt in total, along with dwelling houses and the land on which they stand in Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling house is located, whichever is the greater, owned by, or held in trust for, any religious organization and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its religious order;
7. Intangible personal property owned by, or held in trust for, any religious or charitable organization, if the principal or income is used or appropriated for religious or charitable purposes;
8. Buildings and personal estate owned by any corporation used for a school, academy, or seminary of learning, and of any incorporated public charitable institution, and the land upon which the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far as they are used exclusively for educational purposes, but no property or estate whatever is hereafter exempt from taxation in any case where any part of its income or profits, or of the business carried on there, is divided among its owners or stockholders; provided, however, that unless any private nonprofit corporation organized as a college or university located in the town of Smithfield reaches a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said corporation commencing March 1, 2014;
9. Estates, persons, and families of the president and professors for the time being of Brown University for not more than ten thousand dollars ($10,000) for each officer, the officer’s estate, person, and family included, but only to the extent that any person had claimed and utilized the exemption prior to, and for a period ending, either on or after December 31, 1996;
10. Property especially exempt by charter unless the exemption has been waived in whole or in part;
11. Lots of land exclusively for burial grounds;
12. Property, real and personal, held for, or by, an incorporated library, society, or any free public library, or any free public library society, so far as the property is held exclusively for library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor generally, or for a nonprofit hospital for the sick or disabled;
13. Real or personal estate belonging to, or held in trust for, the benefit of incorporated organizations of veterans of any war in which the United States has been engaged, the parent body of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars ($400,000) if actually used and occupied by the association; provided, that the city council of the city of Cranston may by ordinance exempt the real or personal estate as previously described in this subdivision located within the city of Cranston to the extent of five hundred thousand dollars ($500,000);
14. Property, real and personal, held for, or by, the fraternal corporation, association, or body created to build and maintain a building or buildings for its meetings or the meetings of the general assembly of its members, or subordinate bodies of the fraternity, and for the accommodation of other fraternal bodies or associations, the entire net income of which real and personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or asylums, a home or homes, a school or schools, for the free education or relief of the members of the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their wives, widows, or orphans, and any fund given or held for the purpose of public education, almshouses, and the land and buildings used in connection therewith;
15. Real estate and personal property of any incorporated volunteer fire engine company or incorporated volunteer ambulance or rescue corps in active service;
16. The estate of any person who, in the judgment of the assessors, is unable from infirmity or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption. At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the lien immediately becomes due and payable; any person claiming the exemption aggrieved by an adverse decision of an assessor shall appeal the decision to the local board of tax review and thereafter according to the provisions of § 44-5-26 ;
17. Household furniture and family stores of a housekeeper in the whole, including clothing, bedding, and other white goods, books, and all other tangible personal property items that are common to the normal household;
18. Improvements made to any real property to provide a shelter and fallout protection from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that the improvements meet applicable standards for shelter construction established, from time to time, by the Rhode Island emergency management agency. The improvements are deemed to comply with the provisions of any building code or ordinance with respect to the materials or the methods of construction used and any shelter or its establishment is deemed to comply with the provisions of any zoning code or ordinance;
19. Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator;
20. Manufacturer’s inventory.
  1. For the purposes of §§ 44-4-10 , 44-5-3 , 44-5-20 , and 44-5-38 , a person is deemed to be a manufacturer within a city or town within this state if that person uses any premises, room, or place in it primarily for the purpose of transforming raw materials into a finished product for trade through any or all of the following operations: adapting, altering, finishing, making, and ornamenting; provided, that public utilities; non-regulated power producers commencing commercial operation by selling electricity at retail or taking title to generating facilities on or after July 1, 1997; building and construction contractors; warehousing operations, including distribution bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing or distribution of raw materials, such as alteration of stock for the convenience of a customer; are excluded from this definition;
  2. For the purposes of this section and §§ 44-4-10 and 44-5-38 , the term “manufacturer’s inventory,” or any similar term, means and includes the manufacturer’s raw materials, the manufacturer’s work in process, and finished products manufactured by the manufacturer in this state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested; provided, that the term does not include any finished products held by the manufacturer in any retail store or other similar selling place operated by the manufacturer whether or not the retail establishment is located in the same building in which the manufacturer operates the manufacturing plant;
  3. For the purpose of § 44-11-2 , a “manufacturer” is a person whose principal business in this state consists of transforming raw materials into a finished product for trade through any or all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be principally engaged if the gross receipts that person derived from the manufacturing operations in this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than fifty percent (50%) of the total gross receipts that person derived from all the business activities in which that person engaged in this state during the taxable year. For the purpose of computing the percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished products manufactured by the manufacturer in this state, even though the manufacturer’s store or other selling place may be at a different location from the location of the manufacturer’s manufacturing plant in this state, are deemed to have been derived from manufacturing;
  4. Within the meaning of the preceding paragraphs of this subdivision, the term “manufacturer” also includes persons who are principally engaged in any of the general activities coded and listed as establishments engaged in manufacturing in the Standard Industrial Classification Manual prepared by the Technical Committee on Industrial Classification, Office of Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time, but eliminating as manufacturers those persons, who, because of their limited type of manufacturing activities, are classified in the manual as falling within the trade rather than an industrial classification of manufacturers. Among those thus eliminated, and accordingly also excluded as manufacturers within the meaning of this paragraph, are persons primarily engaged in selling, to the general public, products produced on the premises from which they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and custom tailors, except, that a person who manufactures bakery products for sale primarily for home delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are operated by the person, is a manufacturer within the meaning of this paragraph;
  5. The term “Person” means and includes, as appropriate, a person, partnership, or corporation; and
  6. The department of revenue shall provide to the local assessors any assistance that is necessary in determining the proper application of the definitions in this subdivision;
21. Real and tangible personal property acquired to provide a treatment facility used primarily to control the pollution or contamination of the waters or the air of the state, as defined in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed, reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or standards for the control of water or air pollution or contamination, and certified as approved in an order entered by the director of environmental management. The property is exempt as long as it is operated properly in compliance with the order of approval of the director of environmental management; provided, that any grant of the exemption by the director of environmental management in excess of ten (10) years is approved by the city or town in which the property is situated. This provision applies only to water and air pollution control properties and facilities installed for the treatment of waste waters and air contaminants resulting from industrial processing; furthermore, it applies only to water or air pollution control properties and facilities placed in operation for the first time after April 13, 1970;
22. Manufacturing machinery and equipment acquired or used by a manufacturer after December 31, 1974. Manufacturing machinery and equipment is defined as:
  1. Machinery and equipment used exclusively in the actual manufacture or conversion of raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision (20), and machinery, fixtures, and equipment used exclusively by a manufacturer for research and development or for quality assurance of its manufactured products;
  2. Machinery and equipment that is partially used in the actual manufacture or conversion of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision (20), and machinery, fixtures, and equipment used by a manufacturer for research and development or for quality assurance of its manufactured products, to the extent to which the machinery and equipment is used for the manufacturing processes, research and development, or quality assurance. In the instances where machinery and equipment is used in both manufacturing and/or research and development and/or quality assurance activities and non-manufacturing activities, the assessment on machinery and equipment is prorated by applying the percentage of usage of the equipment for the manufacturing, research and development, and quality-assurance activity to the value of the machinery and equipment for purposes of taxation, and the portion of the value used for manufacturing, research and development, and quality assurance is exempt from taxation. The burden of demonstrating this percentage usage of machinery and equipment for manufacturing and for research and development and/or quality assurance of its manufactured products rests with the manufacturer; and
  3. Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was purchased after July 1, 1997; provided that the city or town council of the city or town in which the machinery and equipment is located adopts an ordinance exempting the machinery and equipment from taxation. For purposes of this subsection, city councils and town councils of any municipality may, by ordinance, wholly or partially exempt from taxation the machinery and equipment discussed in this subsection for the period of time established in the ordinance and may, by ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any exemption permitted under this section; provided, that the ordinance does not apply to any machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates from a city or town in this state to another city or town in the state;
23. Precious metal bullion, meaning any elementary metal that has been put through a process of melting or refining, and that is in a state or condition that its value depends upon its content and not its form. The term does not include fabricated precious metal that has been processed or manufactured for some one or more specific and customary industrial, professional, or artistic uses;
24. Hydroelectric power-generation equipment, which includes, but is not limited to, turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers, protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The hydroelectric power-generation equipment must have been purchased after July 1, 1979, and acquired or used by a person or corporation who or that owns or leases a dam and utilizes the equipment to generate hydroelectric power;
25. Subject to authorization by formal action of the council of any city or town, any real or personal property owned by, held in trust for, or leased to an organization incorporated under chapter 6 of title 7, as amended, or an organization meeting the definition of “charitable trust” set out in § 18-9-4 , as amended, or an organization incorporated under the not-for-profits statutes of another state or the District of Columbia, the purpose of which is the conserving of open space, as that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively for the purposes of the organization;
26. Tangible personal property, the primary function of which is the recycling, reuse, or recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from, or the treatment of “hazardous wastes,” as defined in § 23-19.1-4 , where the “hazardous wastes” are generated primarily by the same taxpayer and where the personal property is located at, in, or adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order from the director of the department of environmental management certifying that the tangible personal property has this function, which order effects a conclusive presumption that the tangible personal property qualifies for the exemption under this subdivision. If any information relating to secret processes or methods of manufacture, production, or treatment is disclosed to the department of environmental management only to procure an order, and is a “trade secret” as defined in § 28-21-10(b) , it shall not be open to public inspection or publicly disclosed unless disclosure is otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23;
27. Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has been paid;
28. Real and personal property of the Providence Performing Arts Center, a non-business corporation as of December 31, 1986;
29. Tangible personal property owned by, and used exclusively for the purposes of, any religious organization located in the city of Cranston;
30. Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA Building;
31. Real and personal property of Meeting Street Center or MSC Realty, Inc., both not-for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited liability company that is formed in connection with, or to facilitate the acquisition of, the properties designated as the Meeting Street National Center of Excellence on Eddy Street in Providence, Rhode Island;
32. The buildings, personal property, and land upon which the buildings stand, located on Pomham Island, East Providence, currently identified as Assessor’s Map 211, Block 01, Parcel 001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and is located approximately eight hundred sixty feet (860´), more or less, from the shore, and limited exclusively to these said buildings, personal estate and land, provided that said property is owned by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used exclusively for a lighthouse;
33. The Stadium Theatre Performing Arts Centre building located in Monument Square, Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by the Stadium Theatre Foundation, a Rhode Island nonprofit corporation;
34. Real and tangible personal property of St. Mary Academy — Bay View, located in East Providence, Rhode Island;
35. Real and personal property of East Bay Community Action Program and its predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
36. Real and personal property located within the city of East Providence of the Columbus Club of East Providence, a Rhode Island charitable nonprofit corporation;
37. Real and personal property located within the city of East Providence of the Columbus Club of Barrington, a Rhode Island charitable nonprofit corporation;
38. Real and personal property located within the city of East Providence of Lodge 2337 BPO Elks, a Rhode Island nonprofit corporation;
39. Real and personal property located within the city of East Providence of the St. Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation;
40. Real and personal property located within the city of East Providence of the Trustees of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island nonprofit corporation;
41. Real and personal property located on the first floor of 90 Leonard Avenue within the city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation;
42. Real and personal property located within the city of East Providence of the Cape Verdean Museum Exhibit, a Rhode Island nonprofit corporation;
43. The real and personal property owned by a qualified 501(c)(3) organization that is affiliated and in good standing with a national, congressionally chartered organization and thereby adheres to that organization’s standards and provides activities designed for recreational, educational, and character building purposes for children from ages six (6) years to seventeen (17) years;
44. Real and personal property of the Rhode Island Philharmonic Orchestra and Music School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
45. The real and personal property located within the town of West Warwick at 211 Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East Greenwich, a Rhode Island nonprofit corporation;
46. Real and personal property of the Comprehensive Community Action Program, a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
47. Real and personal property located at 52 Plain Street, within the city of Pawtucket of the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation;
48. Renewable energy resources, as defined in § 39-26-5 , used in residential systems and associated equipment used therewith in service after December 31, 2015;
49. Renewable energy resources, as defined in § 39-26-5 , if employed by a manufacturer, as defined in subsection (a) of this section, shall be exempt from taxation in accordance with subsection (a) of this section;
50. Real and personal property located at 415 Tower Hill Road within the town of North Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
51. As an effort to promote business growth, tangible business or personal property, in whole or in part, within the town of Charlestown’s community limits, subject to authorization by formal action of the town council of the town of Charlestown;
52. All real and personal property located at 1300 Frenchtown Road, within the town of East Greenwich, identified as assessor’s map 027, plat 019, lot 071, and known as the New England Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
53. Real and tangible personal property of Mount Saint Charles Academy located within the city of Woonsocket, specifically identified as the following assessor’s plats and lots: Logee Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310; Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47;
54. Real and tangible personal property of Steere House, a Rhode Island nonprofit corporation, located in Providence, Rhode Island;
55. Real and personal property located within the town of West Warwick of Tides Family Services, Inc., a Rhode Island nonprofit corporation;
56. Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444;
57. Real and personal property located within the town of Middletown of Lucy’s Hearth, a Rhode Island nonprofit corporation;
58. Real and tangible personal property of Habitat for Humanity of Rhode Island—Greater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode Island;
59. Real and personal property of the Artic Playhouse, a Rhode Island nonprofit corporation, located in the town of West Warwick at 1249 Main Street;
60. Real and personal property located at 321 Main Street, within the town of South Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;
61. Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit § 501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city council of Pawtucket may from time to time determine;
62. Real and personal property of North Kingstown, Exeter Animal Protection League, Inc., dba “Pet Refuge,” 500 Stony Lane, a Rhode Island nonprofit corporation, located in North Kingstown, Rhode Island;
63. Real and personal property located within the city of East Providence of Foster Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable nonprofit corporation;
64. Real and personal property located at 54 Kelly Avenue within the town of East Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit corporation;
65. Real and tangible personal property of Providence Country Day School, a Rhode Island nonprofit corporation, located in East Providence, Rhode Island and further identified as plat 406, block 6, lot 6, and plat 506, block 1, lot 8;
66. As an effort to promote business growth, tangible business or personal property, in whole or in part, within the town of Bristol’s community limits, subject to authorization by formal action of the town council of the town of Bristol;
67. Real and tangible personal property of the Heritage Harbor Foundation, a Rhode Island nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within the city of East Providence;
68. Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code, located in North Kingstown, Rhode Island, with a physical address of 7450 Post Road, and further identified as plat 108, lot 83;
69. Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a La Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island denominated at the time this subsection was adopted as Plat 83 Lot 276 by the tax assessor for the city of Providence comprising approximately 26.08 acres of land along with all buildings and improvements that have been or may be made;
70. Real and tangible personal property of The Providence Community Health Centers, Inc., a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island; and
71. In the city of Central Falls and the city of Pawtucket, real property and tangible personal property located on or in the premise acquired or leased by a railroad entity and for the purpose of providing boarding and disembarking of railroad passengers and the supporting passenger railroad operations and services. For the purpose of this section, a railroad entity shall be any incorporated entity that has been duly authorized by the Rhode Island public utilities commission to provide passenger railroad services.
Except as provided below, when a city or town taxes a for-profit hospital facility, the value of its real property shall be the value determined by the most recent full revaluation or statistical property update performed by the city or town; provided, however, in the year a nonprofit hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit hospital facility is initially established, the value of the real property and personal property of the for-profit hospital facility shall be determined by a valuation performed by the assessor for the purpose of determining an initial assessed value of real and personal property, not previously taxed by the city or town, as of the most recent date of assessment pursuant to § 44-5-1 , subject to a right of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with a direct appeal from an adverse decision to the Rhode Island superior court business calendar. <<<<<<< HEAD